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The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...
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suggest that the intervention prompted parts of the population to register and that monetary incentives may be …
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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 …
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We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … to rationalize the experiment. …
Persistent link: https://www.econbiz.de/10010511264
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment. …
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