It is challenging to distinguish the role of information in tax compliance from other factors affecting it. This paper utilizes a novel natural field experiment design to study the issue. In the experiment firms reporting their VAT were sent a letter asking them questions about their attitude...

This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, where we candidly provide information to firms reporting their VAT within a...