Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - 2023
penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence …, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less …, increasing compliance by 32 per cent compared to the control group. Deterrence also positively impacts penalty compliance …
