Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments

Lars Feld, Bruno Frey and Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: This paper analyzes the impact of rewards on tax compliance as an additional instrument to take into account. While social psychologists and neuroscientists have emphasized the importance of rewards, the tax compliance literature has strongly disregarded the possibilities of rewards. The use of field experiments presents an alternative ?carrot? strategy for tax policy. Design mechanisms to conduct a field experiments focusing on the impact of rewards on tax compliance are discussed.

Keywords: positive rewards; tax compliance; tax evasion; field experiments (search for similar items in EconPapers)
JEL-codes: C90 D63 H26 H41 (search for similar items in EconPapers)
Date: 2006-04
New Economics Papers: this item is included in nep-acc, nep-exp, nep-pbe and nep-reg
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2006-16

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