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Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) …
This study examines the short-term effects of Finland’s 2021 reform, which extended compulsory schooling to age 18. Using detailed administrative data, I analyze changes in educational outcomes and …
Chasing and the house money effect are well-known phenomena in dynamic environments of risky activities such as investment decisions or gambling. Recent studies suggest that such behavior emerges …