Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments
نویسندگان
چکیده
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. JEL classification: H260, H410, C900, D630
منابع مشابه
Investigating the Effect of Rewards on Individual Players' Efforts: A Behavioral Approach
The main goal of the study is to examine the effect of rewards on the behavior of players in a team activity. In this framework, by performing 12 sequential and simultaneous games in a laboratory environment examine the rewarding effect on players' behavior. Students from Yazd universities surveyed and the sample of 182 students is in the form of two groups, which collected in total for 2184 ma...
متن کاملImpact of Rewards and Recognition and Empowerment on Organizational Citizenship Behaviors among Technical Engineers
In the present scenario each and every industrial organization is surrounded by an unbrokenable mount known as competition. To subdue this arduous mount, organizations have to encourage the citizenship behavior among employees which enhance the success and effectiveness of an organization, because employees are often viewed as invaluable assets of organizations. As an evident of this, earlier s...
متن کاملThe importance of being honest
This paper analyzes the case of a principal who wants to give an agent proper incentives to investigate a hypothesis which can be either true or false. The agent can shirk, thus never proving the hypothesis, or he can avail himself of a known technology to produce fake successes. This latter option either makes the provision of incentives for honesty impossible, or does not distort its costs at...
متن کاملTax evasion in a behaviorally heterogeneous society: An evolutionary analysis ¬リニ
a r t i c l e i n f o Keywords: Behavioral heterogeneity Cheating Evolutionary game theory Peer punishment Public goods game Tax morale We focus on the tax evasion dynamics emerging from repeated interaction of three types of taxpayers: cheaters, honest citizens and punishers. By assuming that cultural evolution is driven by material payoffs only, we show that a long overlooked behavioral attit...
متن کاملReproductive isolation and pollination success of rewarding Galearis diantha and non-rewarding Ponerorchis chusua (Orchidaceae).
BACKGROUND AND AIMS Increasing evidence challenges the conventional perception that orchids are the most distinct example of floral diversification due to floral or prezygotic isolation. Regarding the relationship between co-flowering plants, rewarding and non-rewarding orchids in particular, few studies have investigated whether non-rewarding plants affect the pollination success of rewarding ...
متن کامل