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Do normative appeals affect tax compliance? . Evidence from a controlled experiment in Minnesota

Blumenthal, Marsha A.; Christian, Charles W.; Slemrod, Joel - In: National tax journal 54 (2001) 1, pp. 125-138

Persistent link: https://www.econbiz.de/10001573755

Slemrod, Joel; Christian, Charles W.; London, Rebecca A.; … - In: Economic inquiry : journal of the Western Economic … 35 (1997) 4, pp. 695-709

Persistent link: https://www.econbiz.de/10001230541

Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota

Blumenthal, Marsha; Christian, Charles W.; Slemrod, Joel B. - 2001

This paper explores one part of a 1994 Minnesota Department of Revenue field experiment designed to study the effectiveness of alternative enforcement strategies. Two letters containing different normative appeals were sent to two large groups of taxpayers; a control group received no letter....

Persistent link: https://www.econbiz.de/10014035570

Empirical evidence on the revenue effects of state corporate income tax policies

Gupta, Sanjay; Moore, Jared; Gramlich, Jeffrey; … - In: National tax journal 62 (2009) 2, pp. 237-267

Persistent link: https://www.econbiz.de/10003890424

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Gupta, Sanjay - 2018

Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000-2008 time period. The results, after addressing endogeneity...

Persistent link: https://www.econbiz.de/10012940295

The effects of changes in state tax enforcement on corporate income tax collections

Gupta, Sanjay; Lynch, Daniel P. - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 125-143

Persistent link: https://www.econbiz.de/10011625876