Effects of supervision on tax compliance: Evidence from a field experiment in Austria
AbstractWe 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 InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 123 (2014)
Issue (Month): 3 ()
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Web page: http://www.elsevier.com/locate/ecolet
Tax compliance; Tax evasion; Field experiment; Deterrence; Supervision;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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