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Increasing the tax compliance of self-employed business owners (particularly of trade-specific 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/10013244579
large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 …
Persistent link: https://www.econbiz.de/10012870146
large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 …
Persistent link: https://www.econbiz.de/10012854232
large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 …
Persistent link: https://www.econbiz.de/10012006070
large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 …
Persistent link: https://www.econbiz.de/10012118108
Very little is known about the efficient collection of fines despite their indispensable contribution to local …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss … potential mechanisms through which these letters may affect fine compliance and present results from a natural field experiment …
Persistent link: https://www.econbiz.de/10012800456
Governments in Latin America raise little revenue from property taxation, despite arguments for its efficiency and equity. Adequate registry information would support consistent collection, but registries are costly to establish and maintain. Compared to tax collection, field experimental...
Persistent link: https://www.econbiz.de/10012587563
Very little is known about the efficient collection of fines despite their indispensable contribution to local …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss … potential mechanisms through which these letters may affect fine compliance and present results from a natural field experiment …
Persistent link: https://www.econbiz.de/10013239039
Very little is known about the efficient collection of fines despite their indispensable contribution to local …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss … potential mechanisms through which these letters may affect fine compliance and present results from a natural field experiment …
Persistent link: https://www.econbiz.de/10012494872
and conducted a laboratory experiment to test this proposition. In the field experiment, taxpayers with a history of being … compliant are more likely to make a promise. Similarly, the laboratory experiment indicates that individuals with higher tax …. The field experiment indicates that commitment can improve payment behavior. This effect, however, is strongly dependent …
Persistent link: https://www.econbiz.de/10011821355