Effects of supervision on tax compliance: Evidence from a field experiment in Austria
Download full text from publisher
Other versions of this item:
- Katharina Gangl & Benno Torgler & Erich Kirchler & Eva Hofmann, 2013. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," QuBE Working Papers 019, QUT Business School.
References listed on IDEAS
- James Alm & Chandler McClellan, 2012.
"Tax Morale and Tax Compliance from the Firm's Perspective,"
Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
- James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
- Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler, 2013. ""How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 487-510, December.
- James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
More about this item
Keywordstax compliance; tax evasion; field experiment; deterrence; tax enforcement; supervision;
- 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
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-08-31 (Accounting & Auditing)
- NEP-EXP-2013-08-31 (Experimental Economics)
- NEP-IUE-2013-08-31 (Informal & Underground Economics)
- NEP-PBE-2013-08-31 (Public Economics)
- NEP-PUB-2013-08-31 (Public Finance)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cra:wpaper:2013-15. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anna-Lea Werlen). General contact details of provider: http://edirc.repec.org/data/cremach.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.