How to incentivize tax compliance when households demand services? What works (better) and general limitations

Several countries use household tax credits to incentivize tax compliance in the provision of household services. Tax credits increase households' willingness to pay for an invoice; however, the effectiveness depends on their design. A tax credit that makes the financial benefit salient to consumers is most (cost-)effective. Governments should consider that tax credits are related to high windfall effects

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Year of publication:	2023
Authors:	Burgstaller, Lilith ; Necker, Sarah
Published in:	EconPol Forum. - ISSN 2752-1184. - Vol. 24.2023, 1, p. 38-41
Publisher:	Munich : CESifo GmbH

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	1837919860 [GVK] hdl:10419/272156 [Handle]
Source:	EconStor

Persistent link: https://www.econbiz.de/10014290947