The role of information in tax compliance: Evidence from a natural field experiment

Tuomas Kosonen and Olli Ropponen

Economics Letters, 2015, vol. 129, issue C, 18-21

Abstract: This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, where we candidly provide information to firms reporting their VAT within a survey. The results indicate that firms make unintentional mistakes in their tax reporting and that informing about tax rules reduces these mistakes significantly.

Keywords: Tax compliance; Information; Natural field experiment (search for similar items in EconPapers)
JEL-codes: C93 H25 H26 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (12)

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Working Paper: The role of information in tax compliance: Evidence from a natural field experiment (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:129:y:2015:i:c:p:18-21

DOI: 10.1016/j.econlet.2015.01.026

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