Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - Center for Research in Economics, Management and the … - 2013
The tax compliance literature has mainly focused on individual tax evasion rather than firm tax evasion. In general …, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming … in the literature, we conduct a field experiment on firm tax compliance looking at newly founded firms. As a novelty we …