Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica
AbstractTax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students (exclusively) but with taxpayers, holding traditional factors, such as the probability of penalty and the fine rate, constant and thus analyzing to which extent other factors as fiscal exchange, moral suasion, and positive rewards systematically influence tax compliance. Our findings indicate that these factors increase ceteris paribus the compliance rate.
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Bibliographic InfoArticle provided by Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines in its journal Revista de Analisis Economico.
Volume (Year): 18 (2003)
Issue (Month): 1 (June)
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
- C90 - Mathematical and Quantitative Methods - - Design of Experiments - - - General
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
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