Showing 1 - 10 of 14,066
Persistent link: https://www.econbiz.de/10014520891
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...
Persistent link: https://www.econbiz.de/10011565549
suggest that the intervention prompted parts of the population to register and that monetary incentives may be …
Persistent link: https://www.econbiz.de/10012587563
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 …
Persistent link: https://www.econbiz.de/10011821355
to compute pension benefits. This provides dynamic incentives to report higher earnings in the final years of the career …. In this paper, we document the responses of self-employed and employed workers to these incentives, using social security …
Persistent link: https://www.econbiz.de/10012178010
This paper evaluates the effect of positive inducements on tax behavior by exploiting a natural experiment in which a …
Persistent link: https://www.econbiz.de/10011661307
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010398970
, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the …
Persistent link: https://www.econbiz.de/10003952111
We run an experiment on the impact of involvement and outcome favorability on the acceptance of collective decisions …
Persistent link: https://www.econbiz.de/10014530724