Chan, Ho Fai; Dulleck, Uwe; Fooken, Jonas; Moy, Naomi; … - 2021
Increasing the tax compliance of self-employed business owners (particularly of tradespecific service providers …) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly … potential of moral suasion to increase compliance, as it may be implemented at relatively low cost. However, a carrot (offering …