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laboratory experiment

Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa

Chengetai Dare, Ada Jansen and Sophia du Plessis
South Africa, like any other country, strives towards greater tax revenue mobilisation. One possible explanation to low revenue levels is non-compliance by taxpayers. Given its implications for the provision of public goods and services, the government has instituted various enforcement measures,...
Dec 2018
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