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

Author

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

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.

Suggested Citation

  • Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
  • Handle: RePEc:eee:ecolet:v:123:y:2014:i:3:p:378-382
    DOI: 10.1016/j.econlet.2014.03.027
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
    2. Cagala, Tobias & Glogowsky, Ulrich & Rincke, Johannes, 2014. "A field experiment on intertemporal enforcement spillovers," Economics Letters, Elsevier, vol. 125(2), pages 171-174.
    3. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
    4. Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers 698, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    5. repec:mgt:youmng:v:12:y:2017:i:4:p:333-353 is not listed on IDEAS
    6. repec:hrv:hksfac:33490945 is not listed on IDEAS
    7. Kosonen, Tuomas & Ropponen, Olli, 2015. "The role of information in tax compliance: Evidence from a natural field experiment," Economics Letters, Elsevier, vol. 129(C), pages 18-21.
    8. Mascagni, Giulia, 2017. "From the Lab to the Field: A Review of Tax Experiments," Working Papers 13726, Institute of Development Studies, International Centre for Tax and Development.
    9. repec:eee:joepsy:v:62:y:2017:i:c:p:1-16 is not listed on IDEAS
    10. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
    11. repec:eee:joepsy:v:62:y:2017:i:c:p:284-294 is not listed on IDEAS

    More about this item

    Keywords

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

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • 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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