Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - 2013
explore how firms react to closer supervision by the tax administration, looking at timely paying which has no measurement … biases. Interestingly, we observe a crowding-out effect of supervision on timely paying of taxes. On the other hand, for … those who were non-compliant, supervision reduced the tax amount that was due. …