Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

By Benno Torgler. 2004

167 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, Safety Research

View Paper: https://www.semanticscholar.org/paper/030e77dcfc59ae0320de906c4ecfd39c5e29996a

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Citations in the corpus

WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “…been found to have a mixed impact on compliance, with some controlled field experiments finding no impact (Blumenthal, Christian, and Slemrod, 2001; Torgler, 2004; Fellner, Sausgruber, and Traxler, 2013; Castro and Scartascini, 2015; Pomeranz, 2015) and others finding a positive and significant if…”
Do Ethics Matter? Tax Compliance and Morality (2011, methodology): “…have analyzed the impact of moral persuasion on voluntary income tax compliance with a field experiment (Blumenthal, Christian and Slemrod, 2001; Torgler, 2004; Hasseldine et al., 2007), 9 For example, see Clotfelter (1983), Witte and Woodbury (1985), and Dubin and Wilde (1988) for empirical…”
From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “Koessler et al. (2016) provide further evidence on differences between monetary and non-monetary rewards, based on a recent field experiment in Switzerland.”
Cheating ourselves: The economics of tax evasion (2007, background): “Torgler (2004), using a controlled field experiment in Switzerland, also found that moral suasion has hardly any effect on taxpayers’ compliance behavior.”
APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, methodology): “Laboratory experiments conducted by Torgler (2004) showed that tax morale was an important determinant of tax compliance.7 The empirical evidence demonstrates that tax morale is important for the compliance decision.”
Nudging for Tax Compliance: A Meta-Analysis (2019, unknown): “With your taxes you help keep Trimbach attractive for its inhabitants” (Torgler 2004).”
The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, background): “…level of benefits provided through taxation (and participants’ awareness of these benefits) can influence compliance from both surveys (Spicer & Lundstedt, 1976) and experiments (Alm, McClelland & Schulze, 1992), but other studies have found no such effects (Torgler, 2004; Blumenthal et al., 2001).”
Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “Torgler (2003) conducted a lab experiment in a small village of Costa Rica where only 37 volunteers—actual taxpayers—participated.”