Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/214362 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2006-16
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Zusammenfassung: 
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.
Schlagwörter: 
positive rewards
tax compliance
tax evasion
field experiments
JEL: 
H26
H41
C90
D63
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
96.94 kB





Publikationen in EconStor sind urheberrechtlich geschützt.