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Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan
Slemrod, Joel; Ur Rehman, Obeid; Waseem, Mazhar - 2019
Persistent link: https://www.econbiz.de/10013347808
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The Impact of media campaigns on tax filing : quasi-experimental evidence from Pakistan
Koumpias, Antonios M.; Martinez-Vazquez, Jorge - 2019
Persistent link: https://www.econbiz.de/10012214950
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Corruption and firm tax evasion
Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - 2014
Persistent link: https://www.econbiz.de/10010382138
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Firms response to tax enforcement through audits
Agostini, Claudio; Atal, Juan Pablo; Repetto, Andrea - 2018
Persistent link: https://www.econbiz.de/10011961270
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Compliance spillovers across taxes : the role of penalties and detection
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018
another tax. Results from a randomized field experiment show no evidence of negative spillovers: increasing the salience of …
Persistent link: https://www.econbiz.de/10011959524
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Tax compliance and enforcement in the Pampas : evidence from a field experiment
Castro, Lucio; Scartascini, Carlos G. - 2013
consensus. This paper reports the results of a large field experiment that tried to affect compliance by influencing property …
Persistent link: https://www.econbiz.de/10010246465
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Cash and the hidden economy : laboratory and artefactual field experimental evidence on fighting tax evasion in small business transactions
Chan, Ho Fai; Dulleck, Uwe; Fooken, Jonas; Moy, Naomi; … - 2021
Increasing the tax compliance of self-employed business owners (particularly of tradespecific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...
Persistent link: https://www.econbiz.de/10012419368
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Willing but unable to pay? : the role of gender in tax compliance
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2023
The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the gendered responses to interventions aimed at boosting tax compliance among non-payers. In this study, we exploit a field e xperiment designed to increase property tax compliance to...
Persistent link: https://www.econbiz.de/10014457856
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Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil
Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024
paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is … collected through massive information cross-checking rather than traditional auditing. This information is inexpensive to … the treatments that use this information in three different ways: messaging, providing tax compliance manuals, and …
Persistent link: https://www.econbiz.de/10014552970
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The transmission of sustainable harvesting norms when agents are conditionally cooperative
Richter, Andries; Grasman, Johan - 2013 - Draft version: 15 May 2013
Experimental and observational studies have highlighted the importance of agents being conditionally cooperative when facing a social dilemma. We formalize this mechanism in a theoretical model that portrays a small community having joint access to a common pool resource. The diffusion of norms...
Persistent link: https://www.econbiz.de/10010189315