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Shaming for tax enforcement : evidence from a new policy

Dwenger, Nadja; Treber, Lukas - 2018

Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public … shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is … of a novel naming-and-shaming policy in Slovenia in 2012. The policy aims to reduce outstanding tax debt among the self …

Persistent link: https://www.econbiz.de/10011903051

Shaming for tax enforcement

Dwenger, Nadja; Treber, Lukas - In: Management science : journal of the Institute for … 68 (2022) 11, pp. 8202-8233

Persistent link: https://www.econbiz.de/10014280097

Shaming tax delinquents

Perez-Truglia, Ricardo; Troiano, Ugo - In: Journal of public economics 167 (2018), pp. 120-137

Persistent link: https://www.econbiz.de/10012035966

Survey evidence on conditional norm enforcement

Traxler, Christian; Winter, Joachim - 2009

demonstrate that this pattern reflects a causal relationship. -- Norm Enforcement ; Sanctioning ; Social Norms ; Survey Evidence …

Persistent link: https://www.econbiz.de/10003862060

Survey evidence on conditional norm enforcement

Traxler, Christian; Winter, Joachim - 2009

We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving o work - by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief about the...

Persistent link: https://www.econbiz.de/10003951697

Survey Evidence on Conditional Norm Enforcement

Traxler, Christian; Winter, Joachim K. - 2009

We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving off work - by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief about...

Persistent link: https://www.econbiz.de/10014210745

Surcharges and Penalties in Tax Law : United States

Mazza, Stephen W. - 2016

This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and...

Persistent link: https://www.econbiz.de/10013004149

Deterrence and Tax Treatment of Monetary Sanctions and Litigation Costs

Nussim, Jacob; Tabbach, Avraham D. - 2008

This paper explores the effects of alternative tax rules regarding monetary sanctions and litigation costs on the levels of criminal activity and litigation expenditure. The key insight is that taxation may affect crime not only by changing the relative expected returns from legal and criminal...

Persistent link: https://www.econbiz.de/10014063622

Should Accountants Be Punished for Aiding and Abetting Tax Evasion?

McGee, Robert W. - 2015

Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

Persistent link: https://www.econbiz.de/10014131676

Social norms or enforcement? : a natural field experiment to improve traffic and parking fine compliance

Sinning, Mathias; Zhang, Yinjunjie - 2021

government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement … potential mechanisms through which these letters may affect fine compliance and present results from a natural field experiment … enforcement letter is stronger than that of the social norms letter. Our analysis of heterogenous treatment effects indicates that …

Persistent link: https://www.econbiz.de/10012800456

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