Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

Eva Hofmann; Katharina Gangl; Erico Kirchler; Benno Torgler

doi:10.1016/j.econlet.2014.03.027

Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

Eva Hofmann, Katharina Gangl, Erico Kirchler, Benno Torgler

Kompetenzzentrum für Empirische Forschungsmethoden

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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. © 2014 The Authors.

Originalsprache	Englisch
Seiten (von - bis)	378 - 382
Fachzeitschrift	Economics Letters
Jahrgang	123
Ausgabenummer	3
DOIs	https://doi.org/10.1016/j.econlet.2014.03.027
Publikationsstatus	Veröffentlicht - 2014

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title = "Effects of supervision on tax compliance: Evidence from a field experiment in Austria.",

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. {\textcopyright} 2014 The Authors.",

author = "Eva Hofmann and Katharina Gangl and Erico Kirchler and Benno Torgler",

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AU - Hofmann, Eva

AU - Gangl, Katharina

AU - Kirchler, Erico

AU - Torgler, Benno

PY - 2014

Y1 - 2014

N2 - 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. © 2014 The Authors.

AB - 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. © 2014 The Authors.

U2 - 10.1016/j.econlet.2014.03.027

DO - 10.1016/j.econlet.2014.03.027

M3 - Journal article

SN - 0165-1765

VL - 123

SP - 378

EP - 382

JO - Economics Letters

JF - Economics Letters

IS - 3

ER -