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Keywords: interpersonal fairness
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Journal Articles
Journal of the American Taxation Association (2024) 46 (2): 63–80.
Published: 01 September 2024
...Helen Hurwitz; John R. McGowan ABSTRACT To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find...