Koessler, Ann-Kathrin; Torgler, Benno; Feld, Lars P.; … - 2018
unique field setting, we analyze whether tax compliance changes if taxpayers receive an offer to promise paying their taxes … on time. Taxpayers who complied with the promise entered into a lottery with the chance of winning either a financial or … formal promise) allowing us to disentangle a pure reward effect from the commitment effect. As potential legal obstacles …