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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/10011565549
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/10013489492
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms …
Persistent link: https://www.econbiz.de/10011872948
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a …
Persistent link: https://www.econbiz.de/10013472380
experiment where, for given levels of audit probabilities, fines and tax rates, subjects have to declare their income after … information treatment, are associated, in the context of our experiment, with a significantly larger growth in evasion intensity …
Persistent link: https://www.econbiz.de/10011845254
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...
Persistent link: https://www.econbiz.de/10011936347
the model's predictions in a laboratory experiment. Because collusive tax evasion involves social interaction, this paper …
Persistent link: https://www.econbiz.de/10010473531
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/10012263419
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/10014444191