DETERRENCE AND MORAL PERSUASION EFFECTS ON CORPORATE TAX COMPLIANCE: FINDINGS FROM A RANDOMIZED CONTROLLED TRIAL*
By Barak Ariel. 2012
188 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/661a5480d5ca7d736b1dcf5da4909abb52a8a612
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
- Barak Ariel
- Alex Sutherland
- Darren Henstock
- Josh Young
- Keith Walsh
- Gabriela Sosinski
- P. Drover
- Jayne Sykes
Citations in the corpus
- The Deterrence Spectrum: Explaining Why Police Body-Worn Cameras ‘Work’ or ‘Backfire’ in Aggressive Police–Public Encounters (2018, background): “Therefore, the rule is deemed ‘toothless’ (Ariel, 2012) because it is ineffective in discouraging”
- Nudging for Tax Compliance: A Meta-Analysis (2019, unknown): “Nudges are interventions that respect the freedom of choice and leave economic incentives intact (Benartzi et al. 2017),(1) and they have been studied in many important policy areas such as taxation (Mascagni 2018), education (Dizon-Ross 2019), healthcare (Wisdom et al. 2010), consumer behavior (Cos”
- From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “…field TE typically include a deterrence treatment along with other factors, generally finding deterrence to be effective (Cummings et al., 2009; Ariel, 2012; Fellner et al., 2013; Bott et al., 2014; Dwenger et al., 2016).3 Moreover, a meta-analysis of lab TE argues that ‘[this] literature…”
- Report: increases in police use of force in the presence of body-worn cameras are driven by officer discretion: a protocol-based subgroup analysis of ten randomized experiments (2016, result): “Taken at face value, the nonsignificant overall results provide weak support for the deployment of BWCs in policing, as nonsignificant results are difficult to interpret (on methodological challenges associated with nonsignificant experimental results, see discussion in Ariel 2012: 55–58).”
- Understanding Taxpayer Behaviour – New Opportunities for Tax Administration (2012, background): “All of the studies target individuals rather than corporations, except Ariel (2012).”