experimentally test whether tax compliance can be increased by linking a voluntary promise of timely payment to a reward. We measure … the change induced by an additional compliance promise through identifying the pure reward effect. We find that although … effect, however, is strongly dependent on the type of reward to which the promise is linked. Compliance only increases when …

rule compliance compared to fair institutions. However, rule enforcement - fair and unfair - reduces norm polarisation … trust. Finally, we find consistent evidence of peer effects: higher levels of peer compliance raise future compliance and …