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Effects of supervision on tax compliance: Evidence from a field experiment in Austria

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  • Gangl, Katharina
  • Torgler, Benno
  • Kirchler, Erich
  • Hofmann, Eva
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    Abstract

    We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

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    Bibliographic Info

    Article provided by Elsevier in its journal Economics Letters.

    Volume (Year): 123 (2014)
    Issue (Month): 3 ()
    Pages: 378-382

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    Handle: RePEc:eee:ecolet:v:123:y:2014:i:3:p:378-382

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    Web page: http://www.elsevier.com/locate/ecolet

    Related research

    Keywords: Tax compliance; Tax evasion; Field experiment; Deterrence; Supervision;

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