Increasing Tax Compliance In Washington State: A Field Experiment
AbstractThis paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty awareness. Results indicated that the enforcement strategy produced a same-period improvement in use tax compliance. Subsequent year effects were not examined. Compliance with the B&O tax was unaffected.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 63 (2010)
Issue (Month): 1 (March)
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- James Alm, 2012.
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- Maarten Lindeboom & Bas van der Klaauw & Sandra Vriend, 2014. "Audit Rates and Compliance: A Field Experiment in Long-term Care," Tinbergen Institute Discussion Papers 14-038/V, Tinbergen Institute.
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