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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/10009786069
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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/10011565549
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Trust breeds trust : how taxpayers are treated
Feld, Lars P.; Frey, Bruno S. - 2000
participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical …
Persistent link: https://www.econbiz.de/10009781599
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Nudging for tax compliance : a meta-analysis
Antinyan, Armenak; Asatryan, Zareh - 2020
morale are on average ineffective in curbing tax evasion (when evaluated against a control group of taxpayers receiving …
Persistent link: https://www.econbiz.de/10012263419
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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/10012258663
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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
Many empirical studies have been conducted to test the Slippery Slope Framework (SSF) assumptions. Yet, only a few 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...
Persistent link: https://www.econbiz.de/10011966881
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Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment
Doerrenberg, Philipp; Peichl, Andreas - 2018
and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale … relative to a control group while participants in a reciprocity treatment have significantly higher tax morale than those in … present first evidence that previously found gender effects in tax morale are not driven by differences in risk preferences. …
Persistent link: https://www.econbiz.de/10011872948
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What's in your wallet? : the tax treatment of cryptocurrencies
Baer, Katherine; Mooij, Ruud A. de; Hebous, Shafik; … - 2023
Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto's quasi-anonymity is an inherent obstacle to third-party reporting. Design problems arise...
Persistent link: https://www.econbiz.de/10014251454
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Income tax credits for consumer services : a tool for tackling VAT evasion?
Büttner, Thiess; Madzharova, Boryana; Zaddach, … - 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/10013426528
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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/10013489492