Who Benefits from Tax Rate Transparency? Evidence from the Laboratory
ABSTRACT
This paper provides evidence on the effects of tax rate transparency on the decisions of individuals who transact in a competitive environment. In a series of experimental markets, participants were required to generate after-tax trading profit sufficiently large to generate a specific return on investment. The degree to which the relevant tax rate was transparent to participants varied across markets. The results indicate that a lack of tax rate transparency had ...more
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