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.
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.
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|Item Type:||Journal Article|
|Keywords:||Tax compliance, Tax evasion, Field experiment, Deterrence, Supervision|
|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|
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