Article ID Journal Published Year Pages File Type
5059315 Economics Letters 2014 5 Pages PDF
Abstract
We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
Preview
Effects of supervision on tax compliance: Evidence from a field experiment in Austria
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