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On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?

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  • Gaetano Lisi

Abstract

Tax reward is considered an important element of fiscal policies for spurring tax compliance. Empirically, however, the effectiveness of reward-based policies is not confirmed. This short theoretical paper suggests that this discrepancy might just be due to the use of a “wrong†concept of tax reward in empirical and experimental works.

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  • Gaetano Lisi, 2022. "On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?," Economics and Business Letters, Oviedo University Press, vol. 11(1), pages 41-45.
    • Handle: RePEc:ove:journl:aid:16054
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    File URL: https://reunido.uniovi.es/index.php/EBL/article/view/16054
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    References listed on IDEAS

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