Happy taxation : increasing tax compliance through positive rewards?
| Autor: | Laura Seelkopf, Philipp Genschel, Hilke Brockmann |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2016 |
| Předmět: |
Labour economics
Double taxation Public Administration media_common.quotation_subject 05 social sciences Management Monitoring Policy and Law Payment 0506 political science Compliance (psychology) Lottery Tax credit Donation 0502 economics and business 050602 political science & public administration Economics Deterrence (legal) 050207 economics Indirect tax health care economics and organizations media_common |
| Popis: | Can governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner. Although female participants altered their behaviour as expected and complied somewhat more, men strongly reacted in the opposite manner: they evaded a much higher percentage of taxes than under the baseline. Apparently, there is no one-size-fits-all approach to boost tax compliance. |
| Databáze: | OpenAIRE |
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