Original paper
A self-funding reward mechanism for tax compliance
Abstract
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 found to be compliant. The first, as is the case in most extant tax systems, does not discriminate between the un-audited and those found compliant. The second targets the redistribution in favor of...
Paper Details
Title
A self-funding reward mechanism for tax compliance
Published Date
Oct 1, 2021
Volume
86
Pages
102421 - 102421
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