Increasing Tax Compliance in Washington State: A Field Experiment

Govind S. Iyer, Philip M.J. Reckers and Debra L. Sanders

National Tax Journal, 2010, vol. 63, issue 1, 7-32

Abstract: This paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty awareness. Results indicated that the enforcement strategy produced a same-period improvement in use tax compliance. Subsequent year effects were not examined. Compliance with the B&O tax was unaffected.

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:63:y:2010:i:1:p:7-32

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