From the Lab to the Field: A Review of Tax Experiments

By G. Mascagni. 2016

157 citations recorded by the source corpus.

Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field. This movement from the lab to the field has happened against the background of the ‘credibility revolution’ in applied economics, which has seen more rigorous methods applied to policy relevant questions, and of the availability to researchers of administrative data from tax returns. These developments have allowed significant advances in the experimental literature on tax compliance. This paper reviews this literature, giving particular attention to field experiments using administrative data, but putting them in the broader context of the compliance literature. A particular effort is made to take a global perspective, in a literature that is only recently seeing the emergence of evidence from Africa, Latin America and Asia.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/b5b29c06d6c3c2f7adbb6975a6fd3430f07fb4b3

Citations in the corpus

• WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “Also, see Torgler (2002) and Mascagni (2018) for reviews that focus upon the use of experiments on tax compliance, including laboratory and field experiments. relevant papers, in part because this area of research is expanding so rapidly that aiming at it is somewhat like shooting at a moving…”
• Nudging for Tax Compliance: A Meta-Analysis (2019, unknown): “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.”