A self-funding reward mechanism for tax compliance
(2021)
Journal Article
Fatas, E., Nosenzo, D., Sefton, M., & Zizzo, D. J. (2021). A self-funding reward mechanism for tax compliance. Journal of Economic Psychology, 86, Article 102421. https://doi.org/10.1016/j.joep.2021.102421
We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and foun... Read More about A self-funding reward mechanism for tax compliance.