Sour, Laura; Andrade, Gutiérrez; Ángel, Miguel - In: El Trimestre Económico LXXVIII (4) (2011) 312, pp. 841-868
This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing...