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What is Tax Withholding and Compliance Behavior about?

1) The study examines how tax withholding affects subsequent tax reporting compliance using a framed field experiment with working adults. 2) They find tax underreporting increases with the level of expected and unexpected tax under-withholding, but is largely unaffected by over-withholding. 3) Providing information to resolve uncertainty about tax liability reduces evasion more for those who under-withheld compared to over-withholders.

Author

henfa

Language

EN