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    Improving - Tax - Collection - by - Public - Shaming-/: Public Finance Quarterly 19:67-79. Public Finance Review 39 (1) :124-149

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    The document summarizes several studies on the use of public disclosure and rewards/penalties to increase tax compliance: - Kleven et al. (2011) studied a randomized tax audit experiment in Denmark and found taxpayers were unwilling rather than unable to cheat on their taxes. - Bø et al. (2015) found public disclosure of taxpayers who underpay significantly deters non-compliance in a study of taxes on internet purchases. - Dwenger and Treber (2017) also examined the impact of public shaming using German tax administration data. - Other studies explored using rewards versus penalties and positive rewards to increase compliance. - Several additional papers and an Indonesian law on taxation were

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    Improving - Tax - Collection - by - Public - Shaming-/: Public Finance Quarterly 19:67-79. Public Finance Review 39 (1) :124-149

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    The document summarizes several studies on the use of public disclosure and rewards/penalties to increase tax compliance: - Kleven et al. (2011) studied a randomized tax audit experiment in Denmark and found taxpayers were unwilling rather than unable to cheat on their taxes. - Bø et al. (2015) found public disclosure of taxpayers who underpay significantly deters non-compliance in a study of taxes on internet purchases. - Dwenger and Treber (2017) also examined the impact of public shaming using German tax administration data. - Other studies explored using rewards versus penalties and positive rewards to increase compliance. - Several additional papers and an Indonesian law on taxation were

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    The document summarizes several studies on the use of public disclosure and rewards/penalties to increase tax compliance: - Kleven et al. (2011) studied a randomized tax audit experiment in Denmark and found taxpayers were unwilling rather than unable to cheat on their taxes. - Bø et al. (2015) found public disclosure of taxpayers who underpay significantly deters non-compliance in a study of taxes on internet purchases. - Dwenger and Treber (2017) also examined the impact of public shaming using German tax administration data. - Other studies explored using rewards versus penalties and positive rewards to increase compliance. - Several additional papers and an Indonesian law on taxation were

    Copyright:

    © All Rights Reserved
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    Download as docx, pdf, or txt
    4 views2 pages

    Improving - Tax - Collection - by - Public - Shaming-/: Public Finance Quarterly 19:67-79. Public Finance Review 39 (1) :124-149

    Uploaded by

    aprikn
    The document summarizes several studies on the use of public disclosure and rewards/penalties to increase tax compliance: - Kleven et al. (2011) studied a randomized tax audit experiment in Denmark and found taxpayers were unwilling rather than unable to cheat on their taxes. - Bø et al. (2015) found public disclosure of taxpayers who underpay significantly deters non-compliance in a study of taxes on internet purchases. - Dwenger and Treber (2017) also examined the impact of public shaming using German tax administration data. - Other studies explored using rewards versus penalties and positive rewards to increase compliance. - Several additional papers and an Indonesian law on taxation were

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    © All Rights Reserved
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