Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - In: Economics Letters 123 (2014) 3, pp. 378-382
We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.