1 “... reclaim the tax withheld, withholding is irrelevant to her evasion decision. If reclaim is costly, however...”

2 “... higher cost-effectiveness. Using a nationwide randomized experiment in Costa Rica, The paper shows...”

3 “... Rica, where firms face discontinuously higher average tax rates on profits when their revenue...”

4 “... services increase the cost of interaction, erode the effects of agglomeration, and diminish wealth-creation...”

5