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'Do You Want a Receipt?' Combating VAT and Sales Tax Evasion with Lottery Tickets: Involving Customers

https://doi.org/10.2139/ssrn.2232249
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1 of 8 checkable references need attention · checked 2026-07-25

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

16 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

marked retracted — notice via Crossref, record curated by Retraction Watch10.1002/hfm.20340
Retracted: Ergonomic Techniques for a Mobile E‐Invoice System: Operational Requirements of an Information Management System
The 7 checked references that resolve
resolves10.1177/109114219101900104
Rewards Versus Penalties: on a New Policy against Tax Evasion
resolves10.1093/oep/gpf045
Collaborative tax evasion and social norms: why deterrence does not work
resolves10.1111/j.1468-0297.2009.02314.x
A Prize to Give for: An Experiment on Public Good Funding Mechanisms
resolves10.1007/bf00122574
Advances in prospect theory: Cumulative representation of uncertainty
resolves10.1037/h0031207
Reversals of preference between bids and choices in gambling decisions.
resolves10.1287/mnsc.1090.1081
Another Hidden Cost of Incentives: The Detrimental Effect on Norm Enforcement
resolves10.1257/aer.91.2.73
In Search of Homo Economicus: Behavioral Experiments in 15 Small-Scale Societies
The 16 references without a DOI — listed, not checked
no DOI — not checkedFor a recent review of the literature see also J. Slemrod. Cheating ourselves: The economics of tax evasion. The journal of economic perspectives
no DOI — not checkedRewarding honest taxpayers? Evidence on the impact of rewards from field experiments
no DOI — not checkedBeyond punishment: A tax compliance experiment with taxpayers in Costa Rica
no DOI — not checkedReward and punishment in human learning: Elements of a behavior theory
no DOI — not checkedPersonality and susceptibility to positive and negative emotional states
no DOI — not checkedetc.) reputational concerns could prevent a customer from bargaining. Finally, in several countries, such as Japan, bargaining over prices is unusual and considered impolite, so customers would simply reject this approach; on this point see P. Berton. How unique is Japanese negotiating behavior?
no DOI — not checkedref8
no DOI — not checkedThe economic psychology of tax behaviour
no DOI — not checkedFunding public goods with lotteries: experimental evidence. The Review of Economic Studies
no DOI — not checkedref14
no DOI — not checkedref15
no DOI — not checkedR�ponse du vice-premier ministre et ministre des Finances et des R�formes institutionnelles du 08 mars 2010, � la question n� 270 de madame la d�put�e Val�rie D�om du 07 janvier
no DOI — not checkedref18
no DOI — not checkedTax reform in Latin America: A Review of Some Recent Experiences
no DOI — not checkedTax reform in Latin America: A Review of Some Recent Experiences
no DOI — not checkedref22
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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