Tax compliance and information provision: A field experiment with small firms
Philipp Doerrenberg and
No 15-028, ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the likelihood of becoming subject to an audit. In the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment.
Keywords: Tax Compliance; Audits; Randomized Field Experiment; Tax authority; Information provision (search for similar items in EconPapers)
JEL-codes: H20 H32 H50 C93 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-eur, nep-exp, nep-iue, nep-pbe and nep-pub
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Journal Article: Tax compliance and information provision. A field experiment with small firms (2017)
Working Paper: Tax Compliance and Information Provision: A Field Experiment with Small Firms (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:zewdip:15028
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