Effects of supervision on tax compliance : evidence from a field experiment in Austria

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.

View at publisher (open access)


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.

Impact and interest:

7 citations in Scopus
Search Google Scholar™
5 citations in Web of Science®

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 78646
Item Type: Journal Article
Refereed: Yes
Keywords: Tax compliance, Tax evasion, Field experiment, Deterrence, Supervision
DOI: 10.1016/j.econlet.2014.03.027
ISSN: 0165-1765
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2014 The Authors
Copyright Statement: This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).
Deposited On: 12 Nov 2014 23:14
Last Modified: 14 Jul 2015 04:19

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page