Showing 1 - 10 of 524
In the late 1990s the South African Department of Education implemented two policies that were meant to reduce the …
Persistent link: https://www.econbiz.de/10009756097
This paper investigates trends in intergenerational transmission of education among black South Africans - changes in … correlation between parents' and children's education. Using data for 1954-1993 birth cohorts, we find a decrease in … intergenerational transmission of education over the last four decades. The decline is strongest in the lower tail of the educational …
Persistent link: https://www.econbiz.de/10010415268
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10010513276
Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...
Persistent link: https://www.econbiz.de/10010125917
also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance …, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of … compliance decisions, and there is strong evidence that tax morale operates through a variety of underlying channels. There is …
Persistent link: https://www.econbiz.de/10010403956
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
This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information about charitable...
Persistent link: https://www.econbiz.de/10011664449
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/10011893495
Many defined-benefit pension systems in developed and developing countries use a small set of final years of earnings to compute pension benefits. This provides dynamic incentives to report higher earnings in the final years of the career. In this paper, we document the responses of...
Persistent link: https://www.econbiz.de/10012178010
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control...
Persistent link: https://www.econbiz.de/10012164665