Tax compliance, competition, and voluntary certification - An experimental approach on how to improve tax compliance in competitive industries

  • Sausgruber, R. (Ko-Autor*in)
  • Florian Spitzer (Ko-Autor*in)
  • Jean-Robert Tyran (Ko-Autor*in)

Aktivität: VortragWissenschaftlicher Vortrag (Science-to-Science)


In competitive environments honestly taxpaying firms may be forced into evasion if they have no way to signal their 'good citizen' character compared to competitors. As in other areas in which more moral behaviour is more costly (animal farming ethics, environmentally harmful production) certification could be a way to overcome this problem. Tax administrations could provide support such certification. Furthermore, economic laboratory experiments could help get a better understanding of the mechanism under which certifications can function.
Zeitraum24 Sept. 201525 Sept. 2015
EreignistitelWorkshop "Field experiments for tax compliance", Joint Research Centre of the European Commission
VeranstaltungstypKeine Angaben

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 101017 Spieltheorie
  • 502010 Finanzwissenschaft