{{ block title }}
    Instructions
{{ endblock }}

{{ block content }}

<p>
    Please read these instructions carefully. You will NOT be able to
    refer back to the instructions once you move forward to the next section of the game.


</p>

<p>
    Imagine that you live in Country A.

    You will play multiple rounds of the game which represent multiple tax years. Throughout the
    rounds you will be paired with 4 other participants and each of you
    will receive 1000 points which is your income at the end of the tax year.


</p>

<div style="text-align:center"> <em> <strong> 1000 points = 5 euros </strong> </em></div>
<p>

</p>
<p>
    Your incomes at the end of each year are taxable and all participants will be required
    to fill in a tax return. Country A has a tax rate of 20%. This means that for every
    1000 points each of you earn, you pay 200 points in tax. The 5 participants in your group
    constitute all taxpaying citizens of your county and are contributing to its budget.
</p>

<p>
    To fill in the tax return, you simply have to declare your earnings.
    Given the amount of earnings that you declare, the computer will automatically
    compute the total amount of tax you will be required to pay.
</p>

<p>
    Once you complete your tax form, the tax authority may choose to audit it.
    There is a 1 in 5 chance (or 20% probability) your tax form will be audited.
</p>

<p>
   <strong> If you are NOT selected for tax audit: </strong>
</p>

<p>
    Your earnings for that tax year will be equal to your initial income
    minus the tax you had paid on the reported earnings.

</p>

<p>
    <strong> If you ARE selected for tax audit:</strong>
</p>

<p>
    If you are audited and if you reported your income accurately, then nothing further will
    happen; your final earnings for the round will be the same as if you had not been audited.
</p>

<p>

    If you are audited and if you reported less than your actual income,
    you will be required to pay the remaining amount of tax due to the authority.
    In addition you will pay a fine of 1 point for each point of underpaid tax.

</p>

<p>
    <div style="text-align:center"> <em> <strong>Click NEXT for {{if player.participant.treatment != None}}
    further instructions{{else}} examples and summary{{endif}}</strong> </em></div>

</p>

    {{ next_button }}
{{ endblock }}