On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?

Gaetano Lisi

Economics and Business Letters, 2022, vol. 11, issue 1, 41-45

Abstract: Tax reward is considered an important element of fiscal policies for spurring tax compliance. Empirically, however, the effectiveness of reward-based policies is not confirmed. This short theoretical paper suggests that this discrepancy might just be due to the use of a “wrong†concept of tax reward in empirical and experimental works.

Date: 2022
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