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.

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Abstract

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
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5 citations in Web of Science®

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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

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