Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214362 
Year of Publication: 
2006
Series/Report no.: 
CREMA Working Paper No. 2006-16
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
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.
Subjects: 
positive rewards
tax compliance
tax evasion
field experiments
JEL: 
H26
H41
C90
D63
Document Type: 
Working Paper

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