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Increasing Tax Compliance in Washington State: A Field Experiment

Author

Listed:
  • Iyer, Govind S.
  • Reckers, Philip M.J.
  • Sanders, Debra L.

Abstract

This 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.

Suggested Citation

  • Iyer, Govind S. & Reckers, Philip M.J. & Sanders, Debra L., 2010. "Increasing Tax Compliance in Washington State: A Field Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 7-32, March.
  • Handle: RePEc:ntj:journl:v:63:y:2010:i:1:p:7-32
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    Citations

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    Cited by:

    1. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(II), pages 125-177, June.
    2. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
    3. repec:exl:22evid:v:2017:y:2017:i:1:p:- is not listed on IDEAS
    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:spr:sjecst:v:152:y:2016:i:2:d:10.1007_bf03399425 is not listed on IDEAS
    6. repec:eee:joepsy:v:62:y:2017:i:c:p:284-294 is not listed on IDEAS
    7. Emilian Dobrescu, 2016. "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 136-136, February.
    8. Hallsworth, Michael & Berry, Dan & Sanders, Michael & Sallis, Anna & King, Dominic & Vlaev, Ivo & Darzi, Ara, 2015. "Stating Appointment Costs in SMS Reminders Reduces Missed Hospital Appointments: Findings from Two Randomised Controlled Trials," Scholarly Articles 22856929, Harvard Kennedy School of Government.
    9. Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2016. "Audit rates and compliance: A field experiment in care provision," Journal of Economic Behavior & Organization, Elsevier, vol. 131(PB), pages 160-173.
    10. Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2014. "Audit rates and compliance: A field experiment in long-term care," CEPR Discussion Papers 9924, C.E.P.R. Discussion Papers.
    11. Alm, James & Shimshack, Jay, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
    12. repec:bpd:articl:v:1:y:2018:i:1:jbpa.11.10 is not listed on IDEAS

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