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 …