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Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments

Year: 2006

Type: report

Abstract: This paper analyzes the impact of rewards on tax compliance as an additional instrument to take into account. While social psychologists and neuroscientists have emphasized the importance of rewards, the tax compliance literature has strongly disregarded the possibilities of rewards. The use of field experiments presents an alternative ?carrot? strategy for tax policy. Design mechanisms to conduct a field experiments focusing on the impact of rewards on tax compliance are discussed.

Source: Econstor (Econstor)

Authors: Lars P. Feld, Bruno S. Frey, Benno Torgler

Institutions: Philipps University of Marburg, University of Zurich, Yale University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W1510581922

Cites: 42

Cited by: 34

Related to: 10