Arbeitspapier
Tax compliance and information provision: A field experiment with small firms
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the likelihood of becoming subject to an audit. In the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 15-028
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Fiscal Policies and Behavior of Economic Agents: Firm
National Government Expenditures and Related Policies: General
Field Experiments
- Thema
-
Tax Compliance
Audits
Randomized Field Experiment
Tax authority
Information provision
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Doerrenberg, Philipp
Schmitz, Jan
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2015
- Handle
- URN
-
urn:nbn:de:bsz:180-madoc-391883
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Doerrenberg, Philipp
- Schmitz, Jan
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2015
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