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Tax administration and compliance : evidence from medieval Paris

Sussman, Nathan; Slivinski, Alan - 2019

Persistent link: https://www.econbiz.de/10012102058

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...

Persistent link: https://www.econbiz.de/10010511264

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10010513276

Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea

Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020

This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...

Persistent link: https://www.econbiz.de/10012242367

Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective

Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, Erich - 2020

Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens' health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxes. Ensuring that citizens pay these taxes...

Persistent link: https://www.econbiz.de/10012302114

Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

Persistent link: https://www.econbiz.de/10011893495

Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

Persistent link: https://www.econbiz.de/10011872948

Gender and the tax compliance puzzle : does gender influence taxpayers’ behaviour towards tax compliance? : evidence from Rwanda

Twesige, Daniel; Rutungwa, Eugene; Faustin, Gasheja; … - In: Cogent business & management 11 (2024) 1, pp. 1-19

This study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was...

Persistent link: https://www.econbiz.de/10014529392

Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014

depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion … transfer decreases the acceptability of tax evasion and that both an asset with emotional value and a higher degree of kinship … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

Persistent link: https://www.econbiz.de/10010371371

Design of two-stage experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2022

We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when...

Persistent link: https://www.econbiz.de/10013463569