Kastlunger, Barbara; Muehlbacher, Stephan; Kirchler, Erich - In: Public Finance Review 39 (2011) 1, pp. 150-167
The current experimental study examined the effect of monetary rewards on tax compliance. Eighty-six participants were randomly assigned to one control and two reward conditions (low vs. high reward). Overall, tax compliance was not affected by the rewards. However, a change in compliance...