How to improve small firms' payroll tax compliance? Evidence from a randomized field experiment


Doerrenberg, Philipp ; Pfrang, Alina ; Schmitz, Jan



Document Type: Conference presentation
Year of publication: 2023
Conference title: CESifo Delphi Conference
Location of the conference venue: Hydra Island, Greece
Date of the conference: 02.-03.06.2023
Related URLs:
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre (Dörrenberg 2019-)
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Keywords (English): tax compliance , firms , audits , morale appeals , randomized field experiment







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