Alm, James; Cherry, Todd L.; Jones, Michael; McKee, Michael - In: Journal of Economic Behavior & Organization 84 (2012) 1, pp. 85-96
A significant amount of non-compliance with the personal income tax is due to individuals who have not filed a tax return and so who are not “in the system”. We use experimental laboratory methods to examine the effect of positive inducements for filing a tax return. Our design captures the...