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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...
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suggest that the intervention prompted parts of the population to register and that monetary incentives may be …
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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 …
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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 …
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