information and market-based tools to promote compliance with such requirements and adoption of cleaner technologies and good …

We report the results of a field experiment on tax compliance with small firms in Slovenia. Firms in the first … increase compliance (relative to an untreated control group) and (ii) the personal delivery of the letter has a positive … compliance effect (relative to the same letter sent by post) …

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger … even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive …

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in …

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 … potential of moral suasion to increase compliance, as it may be implemented at relatively low cost. However, a carrot (offering …

randomized field experiment to study the effect of deterrence measures and moral appeals on tax compliance of small firms in an … monthly frequency, we show that both deterrence measures and moral appeals significantly improve payroll tax compliance, with …How can tax compliance of small firms be improved? Cooperating with the Bulgarian tax authorities, we conducted a …