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Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance : An Experimental Study Over Repeated Periods

Adams, Mollie - 2014

This paper examines, through the use of a laboratory experiment, the effects on tax compliance of two types of messages …

Persistent link: https://www.econbiz.de/10013056138

The Eﬀects of Official and Unoﬃcial Information on Tax Compliance

Garcia, Filomena - 2018

experiment where, for given levels of audit probabilities, ﬁnes and tax rates, subjects have to declare their income after … information treatment, are associated, in the context of our experiment, with a signiﬁcantly larger growth in evasion intensity …

Persistent link: https://www.econbiz.de/10012921045

The Carrot and the Stick : Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

Mascagni, Giulia - 2018

countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa. This paper … reports the results of a pilot experiment in Rwanda that served as a stepping stone for a larger experimental study on tax … larger field experiment, where we test different types of messages and delivery methods. Nonetheless, this paper provides …

Persistent link: https://www.econbiz.de/10012928008

Legitimate Authorities and Rational Taxpayers : An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion

Robbins, Blaine - 2018

voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment …

Persistent link: https://www.econbiz.de/10012934720

You don't need an invoice, do you? An online experiment on collaborative tax evasion

Burgstaller, Lilith; Pfeil, Katharina - 2022 - This version: April 27, 2022

Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....

Persistent link: https://www.econbiz.de/10013269930

Eliciting Taxpayer Preferences Increases Tax Compliance

Lamberton, Cait Poynor - 2014

Two experiments show that eliciting taxpayer preferences on government spending -- providing taxpayer agency -- increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a "lab tax.'' Allowing a treatment group to express...

Persistent link: https://www.econbiz.de/10013061834

Spillovers and Long-Run Effects of Messages on Tax Compliance : Experimental Evidence from Peru

Castro, Juan Francisco; Velásquez, Daniel; Beltran, Arlette - 2021

We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...

Persistent link: https://www.econbiz.de/10013314732

Audits, audit effectiveness, and post-audit tax compliance

Kasper, Matthias; Alm, James - 2020

This study uses a laboratory experiment to investigate the effect of tax audits on post-audit tax compliance. An …

Persistent link: https://www.econbiz.de/10012302137

Audit publicity and tax compliance : a quasinatural experiment

Battiston, Pietro; Duncan, Denvil; Gamba, Simona; … - 2016

We use confidential data on Value Added Tax payments at the sector level, in two large Italian cities, to estimate the effect of audits publicity on tax compliance of local sellers. By employing a Difference-in-Differences identification strategy, we find that such publicity has a positive...

Persistent link: https://www.econbiz.de/10011574294

Bringing tax avoiders to light : moral framing and shaming in a public goods experiment

Tsikas, Stefanos A.; Wagener, Andreas - 2018

With a series of public goods games in a 2x2-design, we analyze two channels that might moderate social dilemmas and increase cooperation without using pecuniary incentives: moral framing and shaming. Cooperation increases when non-contributing to a public good is framed as morally debatable and...

Persistent link: https://www.econbiz.de/10011879913