The Resource A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

Label
A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction
Title
A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction
Creator
Subject
Language
eng
Summary
One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers' underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune's fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 69 (2013),
http://library.link/vocab/creatorName
Torgler, B
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • fiscal sociology
Label
A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction
Instantiates
Publication
Label
A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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