Construct · 1 fields · 1 citations

consumers as tax auditors: a standalone construct

One name. One construct. A landmark on the map.

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Taxation

enforcement that rewards consumers for asking for receipts, turning them into monitors of firms' reported sales.

In taxation, consumers as tax auditors refers to enforcement that rewards consumers for asking for receipts, turning them into monitors of firms' reported sales. This meaning comes from Naritomi (2019) in American Economic Review.[1]

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References

Naritomi, J. (2019). Consumers as Tax Auditors. American Economic Review, 109(9), 3031-3072. https://doi.org/10.1257/aer.20160658

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