Effects of supervision on tax compliance : evidence from a field experiment in Austria
| Data(s) |
01/06/2014
|
|---|---|
| Resumo |
We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance. |
| Identificador | |
| Publicador |
Elsevier BV |
| Relação |
DOI:10.1016/j.econlet.2014.03.027 Gangl, Katharina, Torgler, Benno, Kirchler, Erich, & Hofmann, Eva (2014) Effects of supervision on tax compliance : evidence from a field experiment in Austria. Economics Letters, 123(3), pp. 378-382. |
| Direitos |
Copyright 2014 The Authors This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). |
| Fonte |
QUT Business School; School of Economics & Finance |
| Palavras-Chave | #Tax compliance #Tax evasion #Field experiment #Deterrence #Supervision |
| Tipo |
Journal Article |
