From the Lab to the Field: A Review of Tax Experiments
No 13726, Working Papers from Institute of Development Studies, International Centre for Tax and Development
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 â€˜credibility revolutionâ€™ 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
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Journal Article: FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2018)
Working Paper: From the Lab to the Field: a Review of Tax Experiments (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:idq:ictduk:13726
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