INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT
This paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty awareness. Results indicated that the enforcement strategy produced a same-period improvement in use tax compliance. Subsequent year effects were not examined. Compliance with the B&O tax was unaffected.
Year of publication: |
2010
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Authors: | Iyer, Govind S. ; Reckers, Philip M.J. ; Sanders, Debra L. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 63.2010, 1, p. 7-32
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Publisher: |
National Tax Association - NTA |
Saved in:
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