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Tax compliance and information provision : a field experiment with small firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment. …
Persistent link: https://www.econbiz.de/10010513276
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Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea
Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020
This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...
Persistent link: https://www.econbiz.de/10012242367
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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
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/10011893495
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Media bias and tax compliance : experimental evidence
Fišar, Miloš; Reggiani, Tommaso; Sabatini, Fabio; … - 2020
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure …
Persistent link: https://www.econbiz.de/10012164665
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Inequitable wages and tax evasion
Dezső, Linda; Alm, James; Kirchler, Erich - In: Journal of behavioral and experimental economics 96 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013397917
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Design of partial population experiments with an application to spillovers in tax compliance
Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2024
in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax …
Persistent link: https://www.econbiz.de/10015052805
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An experimental study of compliance and leverage in auditing and regulatory enforcement
Cason, Timothy N.; Gangadharan, Lata - In: Economic inquiry : journal of the Western Economic … 44 (2006) 2, pp. 352-366
Persistent link: https://www.econbiz.de/10003316239
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Tax evasion: cheating rationally or deciding emotionally?
Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2007
experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The …
Persistent link: https://www.econbiz.de/10003571661
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On the external validity of laboratory tax compliance experiments
Alm, James; Bloomquist, Kim M.; McKee, Michael J. - In: Economic inquiry : journal of the Western Economic … 53 (2015) 2, pp. 1170-1186
Persistent link: https://www.econbiz.de/10011344410
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The impact of tax knowledge and budget spending influence on tax compliance
Djawadi, Behnud Mir; Fahr, René - 2013
We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures...
Persistent link: https://www.econbiz.de/10009719631