Koessler, Ann-Kathrin; Torgler, Benno; Feld, Lars P.; … - 2018
evidence on a new non-intrusive approach aimed at fostering the commitment to pay taxes. Using a between-subject design in a … formal promise) allowing us to disentangle a pure reward effect from the commitment effect. As potential legal obstacles …. The field experiment indicates that commitment can improve payment behavior. This effect, however, is strongly dependent …