Tax compliance and information provision - A field experiment with small firms


Doerrenberg, Philipp ; Schmitz, Jan


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URL: https://ub-madoc.bib.uni-mannheim.de/39188
URN: urn:nbn:de:bsz:180-madoc-391883
Document Type: Working paper
Year of publication: 2015
The title of a journal, publication series: ZEW Discussion Papers
Volume: 15-028
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H20 , H32 , H50 , C93,
Keywords (English): Tax compliance , audits , randomized field experiment , tax authority , information provision
Abstract: We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the likelihood of becoming subject to an audit. In the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Doerrenberg, Philipp ; Schmitz, Jan (2015) Tax compliance and information provision - A field experiment with small firms. Open Access ZEW Discussion Papers Mannheim 15-028 [Working paper]
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