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The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power

Mardhiah, Mardhiah; Miranti, Riyana; Tanton, Robert - 2019

studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to … fully exploring these factors. The results show that most factors had a significant influence on trust and power. The … results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax …

Persistent link: https://www.econbiz.de/10012018185

Commitment to Pay Taxes: A Field Experiment on the Importance of Promise

Koessler, Ann-Kathrin; Torgler, Benno; Feld, Lars P.; … - 2016

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...

Persistent link: https://www.econbiz.de/10011584885

Gender, Social Value Orientation, and Tax Compliance

D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018

This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...

Persistent link: https://www.econbiz.de/10011957188

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...

Persistent link: https://www.econbiz.de/10012269550

Nudging for Tax Compliance: A Meta-Analysis

Antinyan, Armenak; Asatryan, Zareh - 2020

Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...

Persistent link: https://www.econbiz.de/10012269570

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

Büttner, Thiess; Madzharova, Boryana; Zaddach, Orlando - 2022

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...

Persistent link: https://www.econbiz.de/10013470313

Do Household Tax Credits Increase the Demand for Legally Provided Services?

Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023

We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...

Persistent link: https://www.econbiz.de/10014290121

Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia

Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - 2023

We conducted a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our...

Persistent link: https://www.econbiz.de/10014469824

The Effect of Awareness and Incentives on Tax Evasion

Alstadsæter, Annette; Jacob, Martin - 2013

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax...

Persistent link: https://www.econbiz.de/10010319386

Customs compliance and the power of imagination

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012

can reduce the subjective probability for an audit. Our results suggest that the power of imagination, i.e. the role of …

Persistent link: https://www.econbiz.de/10010280820

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