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From the Lab to the Field: A Review of Tax Experiments

Giulia Mascagni

No 13726, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: Tax experiments have been gaining momentum in recent years, although this literature dates back several decades.With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the ï¬ eld. This movement from the lab to the ï¬ eld has happened against the background of the ‘credibility revolution’ in applied economics, which has seen more rigorous methods applied to policy relevant questions, and of the availability to researchers of administrative data from tax returns. These developments have allowed signiï¬ cant advances in the experimental literature on tax compliance. This paper reviews this literature, giving particular attention to ï¬ eld experiments using administrative data, but putting them in the broader context of the compliance literature. A particular effort is made to take a global perspective, in a literature that is only recently seeing the emergence of evidence from Africa, Latin America and Asia.

Keywords: Governance (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-cbe, nep-exp, nep-iue, nep-pbe and nep-sea
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6) Track citations by RSS feed

Downloads: (external link)
https://opendocs.ids.ac.uk/opendocs/handle/123456789/13726

Related works:
Journal Article: FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2018) Downloads
Working Paper: From the Lab to the Field: a Review of Tax Experiments (2016) Downloads
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