Vat evasion: an experimental approach

Mittone, Luigi (2001) Vat evasion: an experimental approach. UNSPECIFIED. (Unpublished)

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    Abstract

    This paper analyse the phenomenon of the evasion of indirect taxes. The attention is focused on the insurgence of phenomena of collusion among tax evaders. The paper reports results from several experiments carried out at the Laboratory of Computable and Experimental Economics of Trento.

    Item Type: Departmental Technical Report
    Department or Research center: Economics
    Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
    Report Number: 5
    Repository staff approval on: 14 Jan 2011

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