Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany

2016

288 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/20ffb9fa202e2cbd4b237d2f049324f112bad5b4

Citations in the corpus

• How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium (2019, unknown): “…on how simplifying communication can help to overcome information frictions and/or hassle costs associated with the process of filing and paying taxes (see, e.g., Slemrod, Blumenthal, and Christian 2001; Kleven and Kopczuk 2011; Hoopes, Reck, and Slemrod 2015; Dwenger et al. 2016; Benzarti 2017).”
• No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, unknown): “Consistent with a model by Kleven, Kreiner, and Saez (2009) about the impact of firm size on evasion, small firms respond more to the deterrence message.”
• Nudging for Tax Compliance: A Meta-Analysis (2019, unknown): “(2019) and Dwenger and Treber (2018),(30) or ones that use third-party information reports to pre-fill tax returns, as studied by Fochmann et al. (2018), Gillitzer and Skov (2018), Kotakorpi and Laamanen (2016), might as well be considered as nudges in a broader sense of the word.”
• From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “This response is likely to be influenced by existing beliefs on compliance and enforcement (Del Carpio, 2014), by taxpayers’ initial motivations to comply (Dwenger et al., 2016) and even by habit (Dunning et al.”
• Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (2019, unknown): “…Bhargava and Manoli (2015), Castro and Scartascini (2015), Kosonen and Ropponen (2015), Ortega and Scartascini (2015), Chirico et al. (2016, 2018), Dwenger et al. (2016), Guyton et al. (2016), Kettle et al. (2016, 2017), Manoli and Turner (2016), Bérgolo et al. (2017), Bott et al. (2017),…”
• The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, unknown): “…al., 2011; Ariel, 2012; Del Carpio, 2013; Carrillo et al., 2014; Gangl et al., 2014; Bott et al., 2014; Pomeranz, 2015; Castro & Scartascini, 2015; Dwenger et al., 2016).1 The great majority of studies have, however, focused on the initial decision to declare or disclose income to the government.”