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Compliance spillovers across taxes : the role of penalties and detection
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018
spillovers could be positive or negative in the context of uncorrelated taxes for the same individual (a property tax and a self … another tax. Results from a randomized field experiment show no evidence of negative spillovers: increasing the salience of …, neither researchers nor authorities can continue to neglect potential spillovers of interventions. Instead, they should design …
Persistent link: https://www.econbiz.de/10011959524
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Compliance spillovers across taxes : the role of penalties and detection
Lopez-Luzuriaga, Andrea; Scartascini, Carlos G. - In: Journal of economic behavior & organization : JEBO 164 (2019), pp. 518-534
Persistent link: https://www.econbiz.de/10012145199
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Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany
Boyer, Pierre C.; Dwenger, Nadja; Rincke, Johannes - 2016
This paper studies how imposing norms on contribution behavior affects individuals’ intrinsic motivation. We consider the church levy, which the Catholic Church in Germany collects as a charitable donation, despite the fact that the levy is legally a tax. We design a randomized field...
Persistent link: https://www.econbiz.de/10011522498
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Do norms on contribution behavior affect intrinsic motivation? : field-experimental evidence from Germany
Boyer, Pierre C.; Dwenger, Nadja; Rincke, Johannes - 2016
This paper studies how imposing norms on contribution behavior affects individuals' intrinsic motivation. We consider the church levy, which the Catholic Church in Germany collects as a charitable donation, despite the fact that the levy is legally a tax. We design a randomized field experiment...
Persistent link: https://www.econbiz.de/10011509266
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Tax compliance and enforcement in the Pampas : evidence from a field experiment
Castro, Lucio; Scartascini, Carlos G. - 2013
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half …
Persistent link: https://www.econbiz.de/10010246465
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Tax Compliance and Enforcement in the Pampas : Evidence from a Field Experiment
Castro, Lucio - 2013
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half …
Persistent link: https://www.econbiz.de/10013071705
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Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany
Boyer, Pierre - 2016
This paper studies how imposing norms on contribution behavior affects individuals' intrinsic motivation. We consider the church levy, which the Catholic Church in Germany collects as a charitable donation, despite the fact that the levy is legally a tax. We design a randomized field experiment...
Persistent link: https://www.econbiz.de/10012985409
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Who's calling? The effect of phone calls and personal interaction on tax compliance
Mogollón, Mónica; Ortega, Daniel; Scartascini, Carlos G. - 2019
Most tax agencies use letters as the method of communicating with taxpayers. Still, other technologies exist that could be more effective. This paper reports the results of a field experiment conducted by the National Tax Agency of Colombia (DIAN), using phone calls to reduce tax delinquencies....
Persistent link: https://www.econbiz.de/10012534435
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Who's calling? : the effect of phone calls and personal interaction on tax compliance
Mogollón, Mónica; Ortega, Daniel; Scartascini, Carlos G. - 2019
Most tax agencies use letters as the method of communicating with taxpayers. Still, other technologies exist that could be more effective. This paper reports the results of a field experiment conducted by the National Tax Agency of Colombia (DIAN), using phone calls to reduce tax delinquencies....
Persistent link: https://www.econbiz.de/10012154368
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Compliance Spillovers Across Taxes : The Role of Penalties and Detection
López-Luzuriaga, Andrea - 2019
conditions under which spillovers could be positive or negative in the context of uncorrelated taxes for the same individual (a … actions the tax agency took on another tax. Results from a randomized field experiment show no evidence of negative spillovers … for more than one tax, neither researchers nor authorities can continue to neglect potential spillovers of interventions …
Persistent link: https://www.econbiz.de/10012896365