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The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment

Hanskje Nagel, Laura Rosendahl Huber, Mirjam Van Praag and Sjoerd Goslinga

Journal of Business Venturing, 2019, vol. 34, issue 2, 261-283

Abstract: This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting.

Keywords: Tax training; New venture performance; Entrepreneurial behavior; Tax compliance; Field experiment; Intervention; First-time entrepreneurs (search for similar items in EconPapers)
JEL-codes: C93 D83 H24 L26 M13 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:eee:jbvent:v:34:y:2019:i:2:p:261-283