Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Timothy Besley & Anders Jensen & Torsten Persson, 2023.
"Norms, Enforcement, and Tax Evasion,"
The Review of Economics and Statistics, MIT Press, vol. 105(4), pages 998-1007, July.
- Persson, Torsten & Besley, Tim & Jensen, Anders, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
- Besley, Timothy & Jensen, Anders Ditlev & Persson, Torsten, 2021. "Norms, enforcement, and tax evasion," LSE Research Online Documents on Economics 111519, London School of Economics and Political Science, LSE Library.
- Timothy Besley & Anders Jensen & Torsten Persson, 2019. "Norms, Enforcement, and Tax Evasion," NBER Working Papers 25575, National Bureau of Economic Research, Inc.
- Dwenger, Nadja & Treber, Lukas, 2018.
"Shaming for Tax Enforcement: Evidence from a New Policy,"
CEPR Discussion Papers
13194, C.E.P.R. Discussion Papers.
- Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Raj Chetty & Emmanuel Saez, 2013.
"Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients,"
American Economic Journal: Applied Economics, American Economic Association, vol. 5(1), pages 1-31, January.
- Raj Chetty & Emmanuel Saez, 2009. "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients," NBER Working Papers 14836, National Bureau of Economic Research, Inc.
- Daron Acemoglu & Matthew O. Jackson, 2017.
"Social Norms and the Enforcement of Laws,"
Journal of the European Economic Association, European Economic Association, vol. 15(2), pages 245-295.
- Daron Acemoglu & Matthew O. Jackson, 2014. "Social Norms and the Enforcement of Laws," NBER Working Papers 20369, National Bureau of Economic Research, Inc.
- Stefan Wager & Susan Athey, 2018.
"Estimation and Inference of Heterogeneous Treatment Effects using Random Forests,"
Journal of the American Statistical Association, Taylor & Francis Journals, vol. 113(523), pages 1228-1242, July.
- Wager, Stefan & Athey, Susan, 2017. "Estimation and Inference of Heterogeneous Treatment Effects Using Random Forests," Research Papers 3576, Stanford University, Graduate School of Business.
- Philipp Doerrenberg & Andreas Peichl, 2022.
"Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
- Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl, 2017. "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019.
"Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers 25191, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
- Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018. "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers 13251, C.E.P.R. Discussion Papers.
- Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021.
"How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium,"
Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
- Jan-Emmanuel De Neve & Clement Imbert & Maarten Luts & Johannes Spinnewijn & Teodora Tsankova, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," CEP Discussion Papers dp1621, Centre for Economic Performance, LSE.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM b20f188f-8142-484a-bb21-f, Tilburg University, School of Economics and Management.
- Spinnewijn, Johannes & De Neve, Jan-Emmanuel & Imbert, Clément & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CEPR Discussion Papers 13733, C.E.P.R. Discussion Papers.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CAGE Online Working Paper Series 458, Competitive Advantage in the Global Economy (CAGE).
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 106265, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 102725, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
- Kerschbamer, Rudolf & Müller, Daniel, 2020.
"Social preferences and political attitudes: An online experiment on a large heterogeneous sample,"
Journal of Public Economics, Elsevier, vol. 182(C).
- Rudolf Kerschbamer & Daniel Muller, 2017. "Social preferences and political attitudes: An online experiment on a large heterogeneous sample," Working Papers 2017-16, Faculty of Economics and Statistics, Universität Innsbruck.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax simplicity and heterogeneous learning,"
CEP Discussion Papers
dp1516, Centre for Economic Performance, LSE.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017. "Tax simplicity and heterogeneous learning," LSE Research Online Documents on Economics 86613, London School of Economics and Political Science, LSE Library.
- Halla Martin, 2012.
"Tax Morale and Compliance Behavior: First Evidence on a Causal Link,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
- Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," NRN working papers 2010-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," Economics working papers 2010-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Halla, Martin, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," IZA Discussion Papers 4918, Institute of Labor Economics (IZA).
- Frey, Bruno S. & Torgler, Benno, 2007.
"Tax morale and conditional cooperation,"
Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
- Frey, Bruno S. & Torgler, Benno, 2006. "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series qt3rd3f982, Berkeley Olin Program in Law & Economics.
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," IEW - Working Papers 286, Institute for Empirical Research in Economics - University of Zurich.
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," CREMA Working Paper Series 2006-11, Center for Research in Economics, Management and the Arts (CREMA).
- Daniel Müller & Sander Renes, 2021.
"Fairness views and political preferences: evidence from a large and heterogeneous sample,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 56(4), pages 679-711, May.
- Müller, Daniel & Renes, Sander, 2020. "Fairness views and political preferences: evidence from a large and heterogeneous sample," Munich Reprints in Economics 84715, University of Munich, Department of Economics.
- Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
- Haaland, Ingar & Roth, Christopher, 2020.
"Labor market concerns and support for immigration,"
Journal of Public Economics, Elsevier, vol. 191(C).
- Ingar K. Haaland & Christopher Roth, 2020. "Labor Market Concerns and Support for Immigration," CESifo Working Paper Series 8401, CESifo.
- John F. Helliwell & Shun Wang & Jinwen Xu, 2016.
"How Durable are Social Norms? Immigrant Trust and Generosity in 132 Countries,"
Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 128(1), pages 201-219, August.
- John F. Helliwell & Shun Wang & Jinwen Xu, 2014. "How Durable are Social Norms? Immigrant Trust and Generosity in 132 Countries," NBER Working Papers 19855, National Bureau of Economic Research, Inc.
- Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
- Timothy Besley, 2020.
"State Capacity, Reciprocity, and the Social Contract,"
Econometrica, Econometric Society, vol. 88(4), pages 1307-1335, July.
- Besley, Tim, 2019. "State Capacity, Reciprocity, and the Social Contract," CEPR Discussion Papers 13968, C.E.P.R. Discussion Papers.
- Besley, Timothy, 2020. "State capacity, reciprocity and the social contract," LSE Research Online Documents on Economics 102939, London School of Economics and Political Science, LSE Library.
- Francesco Drago & Friederike Mengel & Christian Traxler, 2020.
"Compliance Behavior in Networks: Evidence from a Field Experiment,"
American Economic Journal: Applied Economics, American Economic Association, vol. 12(2), pages 96-133, April.
- Drago, Francesco & Mengel, Friederike & Traxler, Christian, 2015. "Compliance Behavior in Networks: Evidence from a Field Experiment," IZA Discussion Papers 9443, Institute of Labor Economics (IZA).
- Francesco Drago & Friederike Mengel & Christian Traxler, 2015. "Compliance Behavior in Networks: Evidence from a Field Experiment," CSEF Working Papers 419, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Olivier Coibion & Yuriy Gorodnichenko & Saten Kumar & Jane Ryngaert, 2018.
"Do You Know That I Know That You Know...? Higher-Order Beliefs in Survey Data,"
NBER Working Papers
24987, National Bureau of Economic Research, Inc.
- Olivier Coibion & Jane Ryngaert & Saten Kumar & Yuriy Gorodnichenko, 2019. "Do You Know That I Know That You Know?: Higher Order Beliefs in Survey Data," 2019 Meeting Papers 280, Society for Economic Dynamics.
- Raj Chetty & Adam Looney & Kory Kroft, 2009.
"Salience and Taxation: Theory and Evidence,"
American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
- Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
- Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
- Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019.
"Tax Evasion and Inequality,"
American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009.
"Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information,"
Working Papers
2009-23, Faculty of Economics and Statistics, Universität Innsbruck.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," NRN working papers 2009-23, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," CESifo Working Paper Series 2787, CESifo.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
- 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.
- Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
- Castro, Lucio & Scartascini, Carlos, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers) 4698, Inter-American Development Bank.
- Konrad, Kai A. & Qari, Salmai, 2012. "The Last Refuge of a Scoundrel?," Munich Reprints in Economics 13960, University of Munich, Department of Economics.
- Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016.
"Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 203-232, August.
- Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2016. "Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany," LSE Research Online Documents on Economics 66118, London School of Economics and Political Science, LSE Library.
- Ubfal, Diego, 2016.
"How general are time preferences? Eliciting good-specific discount rates,"
Journal of Development Economics, Elsevier, vol. 118(C), pages 150-170.
- Ubfal, Diego, 2012. "How General Are Time Preferences? Eliciting Good-Specific Discount Rates," IZA Discussion Papers 6774, Institute of Labor Economics (IZA).
- Diego Ubfal, 2015. "How General Are Time Preferences? Eliciting Good-Specific Discount Rates," Working Papers 554, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Diego Ubfal, 2013. "How General Are Time Preferences? Eliciting Good-Specific Discount Rates," Working Papers 473, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Paetzold, Jörg & Winner, Hannes, 2016.
"Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers,"
Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers 2014-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics 2016-4, University of Salzburg.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
- Jörg Pätzold & Hannes Winner, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers 526, WIFO.
- de Bartolome, Charles A. M., 1995.
"Which tax rate do people use: Average or marginal?,"
Journal of Public Economics, Elsevier, vol. 56(1), pages 79-96, January.
- de Bartolome, Charles A.M., 1991. "Which Tax Rate Do People Use: Average or Marginal?," Working Papers 91-49, C.V. Starr Center for Applied Economics, New York University.
- Alex Rees-Jones & Dmitry Taubinsky, 2020.
"Measuring “Schmeduling”,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2399-2438.
- Alex Rees-Jones & Dmitry Taubinsky, 2016. "Measuring “Schmeduling”," NBER Working Papers 22884, National Bureau of Economic Research, Inc.
- Roland Benabou & Jean Tirole, 2011.
"Laws and Norms,"
NBER Working Papers
17579, National Bureau of Economic Research, Inc.
- Benabou, Roland & Tirole, Jean, 2012. "Laws and Norms," IZA Discussion Papers 6290, Institute of Labor Economics (IZA).
- Roland Benabou & Jean Tirole, 2011. "Laws and Norms," Working Papers 2011-2, Princeton University. Economics Department..
- Tirole, Jean & Bénabou, Roland, 2011. "Laws and Norms," CEPR Discussion Papers 8663, C.E.P.R. Discussion Papers.
- Lars P. Feld & Benno Torgler, 2007.
"Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment,"
CREMA Working Paper Series
2007-03, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CESifo Working Paper Series 1921, CESifo.
- Feld, Lars P. & Torgler, Benno, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," Berkeley Olin Program in Law & Economics, Working Paper Series qt3qr87655, Berkeley Olin Program in Law & Economics.
- Eerola, Essi & Kosonen, Tuomas & Kotakorpi, Kaisa & Lyytikäinen, Teemu & Tuimala, Jarno, 2019.
"Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment,"
Working Papers
122, VATT Institute for Economic Research.
- Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2019. "Tax Compliance in the RentalHousing Market: Evidence from aField Experiment," Discussion Papers 126, Aboa Centre for Economics.
- Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2023. "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers 14, Finnish Centre of Excellence in Tax Systems Research.
- Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2023.
"Designing Information Provision Experiments,"
Journal of Economic Literature, American Economic Association, vol. 61(1), pages 3-40, March.
- Haaland, Ingar & Roth, Christopher & Wohlfart. Johannes, 2020. "Designing Information Provision Experiments," The Warwick Economics Research Paper Series (TWERPS) 1275, University of Warwick, Department of Economics.
- Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2020. "Designing Information Provision Experiments," CEBI working paper series 20-20, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Ingar K. Haaland & Christopher Roth & Johannes Wohlfart, 2020. "Designing Information Provision Experiments," CESifo Working Paper Series 8406, CESifo.
- Haaland, Ingar & Roth, Christopher & Wohlfart, Johannes, 2020. "Designing Information Provision Experiments," CAGE Online Working Paper Series 484, Competitive Advantage in the Global Economy (CAGE).
- Leonardo Bursztyn & Alessandra L. González & David Yanagizawa-Drott, 2020. "Misperceived Social Norms: Women Working Outside the Home in Saudi Arabia," American Economic Review, American Economic Association, vol. 110(10), pages 2997-3029, October.
- Benno Torgler, 2002. "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 504-528, December.
- Charles Bellemare & Marvin Deversi & Florian Englmaier, 2019.
"Complexity and Distributive Fairness Interact in Affecting Compliance Behavior,"
CESifo Working Paper Series
7899, CESifo.
- Bellemare, Charles & Deversi, Marvin & Englmaier, Florian, 2019. "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," Rationality and Competition Discussion Paper Series 190, CRC TRR 190 Rationality and Competition.
- Philipp Doerrenberg & Andreas Peichl, 2013.
"Progressive taxation and tax morale,"
Public Choice, Springer, vol. 155(3), pages 293-316, June.
- Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
- Ingar Haaland & Christopher Roth, 2023.
"Beliefs about Racial Discrimination and Support for Pro-Black Policies,"
The Review of Economics and Statistics, MIT Press, vol. 105(1), pages 40-53, January.
- Ingar Haaland & Christopher Roth, 2019. "Beliefs about Racial Discrimination and Support for Pro-Black Policies," CESifo Working Paper Series 7828, CESifo.
- Haaland, Ingar & Roth, Christopher, 2021. "Beliefs About Racial Discrimination and Support for Pro-Black Policies," CAGE Online Working Paper Series 554, Competitive Advantage in the Global Economy (CAGE).
- Haaland, Ingar & Roth, Christopher, 2019. "Beliefs About Racial Discrimination and Support for Pro-Black Policies," Discussion Paper Series in Economics 2/2019, Norwegian School of Economics, Department of Economics.
- Haaland, Ingar & Roth, Christopher, 2021. "Beliefs about racial discrimination and support for pro-black policies," The Warwick Economics Research Paper Series (TWERPS) 1339, University of Warwick, Department of Economics.
- Henrik Jacobsen Kleven & Wojciech Kopczuk, 2011.
"Transfer Program Complexity and the Take-Up of Social Benefits,"
American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 54-90, February.
- Henrik Jacobsen Kleven & Wojciech Kopczuk, 2008. "Transfer Program Complexity and the Take Up of Social Benefits," NBER Working Papers 14301, National Bureau of Economic Research, Inc.
- Joel Slemrod, 1989.
"The Return To Tax Simplification: an Econometric Analysis,"
Public Finance Review, , vol. 17(1), pages 3-27, January.
- Joel Slemrod, 1985. "The Return to Tax Simplification: An Econometric Analysis," NBER Working Papers 1756, National Bureau of Economic Research, Inc.
- Alm, James & Torgler, Benno, 2006.
"Culture differences and tax morale in the United States and in Europe,"
Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
- James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015.
"Taxpayer Search for Information: Implications for Rational Attention,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 177-208, August.
- Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
- Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
- Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008.
"Causes and Consequences of Tax Morale: An Empirical Investigation,"
Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
- Benno Torgler & Markus Schaffner, 2007. "Causes and Consequences of Tax Morale: An Empirical Investigation," CREMA Working Paper Series 2007-11, Center for Research in Economics, Management and the Arts (CREMA).
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2013.
"Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings,"
American Economic Review, American Economic Association, vol. 103(7), pages 2683-2721, December.
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2012. "Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings," NBER Working Papers 18232, National Bureau of Economic Research, Inc.
- 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.
- Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
- John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments 00391, The Field Experiments Website.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- Naomi E. Feldman & Peter Katuš?ák & Laura Kawano, 2016. "Taxpayer Confusion: Evidence from the Child Tax Credit," American Economic Review, American Economic Association, vol. 106(3), pages 807-835, March.
- Stefanie Stantcheva, 2021.
"Understanding Tax Policy: How do People Reason?,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2309-2369.
- Stantcheva, Stefanie, 2020. "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers 15216, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva, 2020. "Understanding Tax Policy: How Do People Reason?," NBER Working Papers 27699, National Bureau of Economic Research, Inc.
- Traxler, Christian, 2010.
"Social norms and conditional cooperative taxpayers,"
European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- Leonardo Bursztyn & Georgy Egorov & Stefano Fiorin, 2020. "From Extreme to Mainstream: The Erosion of Social Norms," American Economic Review, American Economic Association, vol. 110(11), pages 3522-3548, November.
- Youssef Benzarti, 2020.
"How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 38-57, November.
- Youssef Benzarti, 2017. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers 23903, National Bureau of Economic Research, Inc.
- Kai A. Konrad & Salmai Qari, 2012.
"The Last Refuge of a Scoundrel? Patriotism and Tax Compliance,"
Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.
- Konrad, Kai A. & Qari, Salmai, 2009. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," CEPR Discussion Papers 7215, C.E.P.R. Discussion Papers.
- Konrad, Kai A. & Qari, Salmai, 2009. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," IZA Discussion Papers 4121, Institute of Labor Economics (IZA).
- Konrad, Kai A. & Qari, Salmai, 2009. "The last refuge of a scoundrel? Patriotism and tax compliance [Die letzte Zuflucht eines Schurken? Patriotismus und Steuerehrlichkeit]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2009-04, WZB Berlin Social Science Center.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Erzo F. P. Luttmer & Monica Singhal, 2014.
"Tax Morale,"
Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-168, Fall.
- Luttmer, Erzo F.P. & Singhal, Monica, 2014. "Tax Morale," IZA Discussion Papers 8448, Institute of Labor Economics (IZA).
- Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
- Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
- Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
- Liran Einav & Amy Finkelstein & Iuliana Pascu & Mark R. Cullen, 2012.
"How General Are Risk Preferences? Choices under Uncertainty in Different Domains,"
American Economic Review, American Economic Association, vol. 102(6), pages 2606-2638, October.
- Mark Cullen & Liran Einav & Amy Finkelstein & Iuliana Pascu, 2010. "How General Are Risk Preferences? Choices Under Uncertainty in Different Domains," Discussion Papers 09-005, Stanford Institute for Economic Policy Research.
- Liran Einav & Amy Finkelstein & Iuliana Pascu & Mark R. Cullen, 2010. "How general are risk preferences? Choices under uncertainty in different domains," NBER Working Papers 15686, National Bureau of Economic Research, Inc.
- Daniel Ortega & Lucas Ronconi & Pablo Sanguinetti, 2016.
"Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 55-87, April.
- Ortega, Daniel & Ronconi, Lucas & Sanguinetti, Pablo, 2012. "Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America," Research Department working papers 230, CAF Development Bank Of Latinamerica.
- Ortega, Daniel & Ronconi, Lucas & Sanguinetti, Pablo, 2016. "Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America," LSE Research Online Documents on Economics 123088, London School of Economics and Political Science, LSE Library.
- Blesse, Sebastian & Heinemann, Friedrich, 2020.
"Citizens’ trade-offs in state merger decisions: Evidence from a randomized survey experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 180(C), pages 438-471.
- Blesse, Sebastian & Heinemann, Friedrich, 2019. "Citizens' trade-offs in state merger decisions: Evidence from a randomized survey experiment," ZEW Discussion Papers 19-054, ZEW - Leibniz Centre for European Economic Research.
- Edward P. Lazear & Ulrike Malmendier & Roberto A. Weber, 2012. "Sorting in Experiments with Application to Social Preferences," American Economic Journal: Applied Economics, American Economic Association, vol. 4(1), pages 136-163, January.
- Abhijit Banerjee & Esther Duflo & Amy Finkelstein & Lawrence F. Katz & Benjamin A. Olken & Anja Sautmann, 2020. "In Praise of Moderation: Suggestions for the Scope and Use of Pre-Analysis Plans for RCTs in Economics," NBER Working Papers 26993, National Bureau of Economic Research, Inc.
- Alm, James & Jackson, Betty & McKee, Michael, 1992. "Institutional Uncertainty and Taxpayer Compliance," American Economic Review, American Economic Association, vol. 82(4), pages 1018-1026, September.
- Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
- Olivier Coibion & Yuriy Gorodnichenko & Saten Kumar & Jane Ryngaert, 2021.
"Do You Know that I Know that You Know…? Higher-Order Beliefs in Survey Data,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(3), pages 1387-1446.
- Coibion, Olivier & Gorodnichenko, Yuriy & Kumar, Saten & Ryngaert, Jane, 2021. "Do You Know that I Know that You Know…? Higher-Order Beliefs in Survey Data," Department of Economics, Working Paper Series qt5cd1r3bd, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Timothy Besley, 2020. "Reply to: Comments on “State Capacity, Reciprocity, and the Social Contract”," Econometrica, Econometric Society, vol. 88(4), pages 1359-1362, July.
- Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2013.
"Testing Enforcement Strategies In The Field: Threat, Moral Appeal And Social Information,"
Journal of the European Economic Association, European Economic Association, vol. 11(3), pages 634-660, June.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," CESifo Working Paper Series 2787, CESifo.
- Fehr, Dietmar & Müller, Daniel & Preuss, Marcel, 2024.
"Social mobility perceptions and inequality acceptance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 366-384.
- Dietmar Fehr & Daniel Müller & Marcel Preuss, 2020. "Social Mobility Perceptions and Inequality Acceptance," Working Papers 2020-02, Faculty of Economics and Statistics, Universität Innsbruck.
- Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 125-38, March.
- Johannes Abeler & Simon Jäger, 2015. "Complex Tax Incentives," American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 1-28, August.
- Anders Jensen, 2019. "Norms, Enforcement, and Tax Evasion," CID Working Papers 372, Center for International Development at Harvard University.
- Jason Dana & Roberto Weber & Jason Kuang, 2007. "Exploiting moral wiggle room: experiments demonstrating an illusory preference for fairness," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 33(1), pages 67-80, October.
- Perez-Truglia, Ricardo & Troiano, Ugo, 2018.
"Shaming tax delinquents,"
Journal of Public Economics, Elsevier, vol. 167(C), pages 120-137.
- Ricardo Perez-Truglia & Ugo Troiano, 2015. "Shaming Tax Delinquents," NBER Working Papers 21264, National Bureau of Economic Research, Inc.
- Charles L. Ballard & Sanjay Gupta, 2018. "Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 263-294, June.
- Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
- Elisabeth Gsottbauer & Daniel Müller & Samuel Müller & Stefan T. Trautmann & Galina Zudenkova, 2020. "Social class and (un)ethical behavior: Causal versus correlational evidence," Working Papers 2020-10, Faculty of Economics and Statistics, Universität Innsbruck.
- Nigar Hashimzade & Gareth D. Myles & Binh Tran-Nam, 2013. "Applications Of Behavioural Economics To Tax Evasion," Journal of Economic Surveys, Wiley Blackwell, vol. 27(5), pages 941-977, December.
- Elffers, Henk & Weigel, Russell H. & Hessing, Dick J., 1987. "The consequences of different strategies for measuring tax evasion behavior," Journal of Economic Psychology, Elsevier, vol. 8(3), pages 311-337, September.
- Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020.
"You’ve Got Mail: A Randomized Field Experiment on Tax Evasion,"
Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
- Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
- Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017. "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics 10/2017, Norwegian School of Economics, Department of Economics.
- Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 125-138, March.
- Saurabh Bhargava & Dayanand Manoli, 2015. "Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment," American Economic Review, American Economic Association, vol. 105(11), pages 3489-3529, November.
- Kate Krause, 2000. "Tax Complexity: Problem or Opportunity?," Public Finance Review, , vol. 28(5), pages 395-414, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022.
"Working in the shadow: Survey techniques for measuring and explaining undeclared work,"
Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 661-671.
- Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022. "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Freiburg Discussion Papers on Constitutional Economics 22/7, Walter Eucken Institut e.V..
- Lilith Burgstaller & Lars P. Feld & Katharina Pfeil, 2022. "Working in the Shadow: Survey Techniques for Measuring and Explaining Undeclared Work," CESifo Working Paper Series 9810, CESifo.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Philipp Doerrenberg & Andreas Peichl, 2022.
"Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
- Philipp Doerrenberg & Andreas Peichl, 2017. "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
- Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
- Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021.
"How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium,"
Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
- Jan-Emmanuel De Neve & Clement Imbert & Maarten Luts & Johannes Spinnewijn & Teodora Tsankova, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," CEP Discussion Papers dp1621, Centre for Economic Performance, LSE.
- De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM b20f188f-8142-484a-bb21-f, Tilburg University, School of Economics and Management.
- Spinnewijn, Johannes & De Neve, Jan-Emmanuel & Imbert, Clément & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CEPR Discussion Papers 13733, C.E.P.R. Discussion Papers.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CAGE Online Working Paper Series 458, Competitive Advantage in the Global Economy (CAGE).
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 106265, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 102725, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024.
"Why should I comply with taxes if others don't?: an experimental study testing informational effects,"
Working Papers
hal-04635966, HAL.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- 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.
- Castro, Lucio & Scartascini, Carlos, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers) 4698, Inter-American Development Bank.
- Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
- repec:idq:ictduk:13726 is not listed on IDEAS
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023.
"Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance,"
Economies, MDPI, vol. 11(9), pages 1-22, September.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023. "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers 2307, Tulane University, Department of Economics.
- Antinyan, Armenak & Asatryan, Zareh, 2019.
"Nudging for tax compliance: A meta-analysis,"
ZEW Discussion Papers
19-055, ZEW - Leibniz Centre for European Economic Research.
- Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
- Armenak Antinyan & Zareh Asatryan, 2020. "Nudging for Tax Compliance: A Meta-Analysis," CESifo Working Paper Series 8500, CESifo.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020.
"Ethnicity and tax filing behavior,"
Journal of Urban Economics, Elsevier, vol. 116(C).
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
- Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020.
"You’ve Got Mail: A Randomized Field Experiment on Tax Evasion,"
Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
- Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
- Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017. "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics 10/2017, Norwegian School of Economics, Department of Economics.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.
- Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022. "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 483-518.
- Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
- Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021.
"Exposure to tax dilemmas deteriorate individuals' self-declared tax morale,"
Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
- Emmanuelle Deglaire & Peter Daly & Fabrice Le Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Post-Print hal-03593787, HAL.
- 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.
- Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
- John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments 00391, The Field Experiments Website.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Ortega, Daniel & Scartascini, Carlos, 2015.
"Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance,"
IDB Publications (Working Papers)
7284, Inter-American Development Bank.
- Ortega, Daniel & Scartascini, Carlos, 2015. "Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance," Research Department working papers 821, CAF Development Bank Of Latinamerica.
More about this item
Keywords
Tax Complexity; Taxpayer Uncertainty; Tax Morale; Survey Experiments;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- C9 - Mathematical and Quantitative Methods - - Design of Experiments
NEP fields
This paper has been announced in the following NEP Reports:- NEP-DCM-2021-05-17 (Discrete Choice Models)
- NEP-EUR-2021-05-17 (Microeconomic European Issues)
- NEP-EXP-2021-05-17 (Experimental Economics)
- NEP-IUE-2021-05-17 (Informal and Underground Economics)
- NEP-LAW-2021-05-17 (Law and Economics)
- NEP-PBE-2021-05-17 (Public Economics)
- NEP-PUB-2021-05-17 (Public Finance)
Statistics
Access and download statisticsCorrections
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:zbw:zewdip:21040. See general information about how to correct material in RePEc.
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 CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zemande.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.