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From The Lab To The Field: A Review Of Tax Experiments

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Cited by:

  1. Wettstein, Dominik J. & Boes, Stefan, 2022. "How value-based policy interventions influence price negotiations for new medicines: An experimental approach and initial evidence," Health Policy, Elsevier, vol. 126(2), pages 112-121.
  2. Dong, Sarah Xue & Sinning, Mathias, 2022. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
  3. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
  4. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
  5. Simeon Schächtele & Huáscar Eguino & Soraya Roman, 2023. "Fiscal Exchange and Tax Compliance: Evidence From a Field Experiment," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 796-814, June.
  6. Ingela Alger & Laura Juarez & Miriam Juarez-Torres & Josepa Miquel-Florensa, 2023. "Do Women Contribute More Effort than Men to a Real Public Good?," The World Bank Economic Review, World Bank, vol. 37(2), pages 205-220.
  7. Santoro, Fabrizio & Mascagni, Giulia, 2023. "Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
  8. repec:idq:ictduk:16468 is not listed on IDEAS
  9. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  10. Lohse, Tim & Simon, Sven A., 2021. "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
  11. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  12. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
  13. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
  14. Abbink, Klaus & Ryvkin, Dmitry & Serra, Danila, 2020. "Corrupt police," Games and Economic Behavior, Elsevier, vol. 123(C), pages 101-119.
    • Klaus Abbink & Dmitry Ryvkin & Danila Serra, 2018. "Corrupt police," Working Papers wp2018_09_01, Department of Economics, Florida State University, revised Sep 2018.
  15. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  16. Anirudh Tagat, 2019. "The Taxman Cometh: Behavioural Approaches to Improving Tax Compliance in India," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 3(1), pages 12-22, March.
  17. Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021. "Does the frequency of reminders matter for their effectiveness? A randomized controlled trial," Journal of Economic Behavior & Organization, Elsevier, vol. 191(C), pages 752-764.
  18. Okunogbe,Oyebola Motunrayo, 2021. "Becoming Legible to the State : The Role of Identification and Collection Capacity in Taxation," Policy Research Working Paper Series 9852, The World Bank.
  19. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
  20. Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers hal-03892947, HAL.
  21. Ortega, Daniel & Scartascini, Carlos, 2020. "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, vol. 170(C), pages 286-300.
  22. Sungkwol Park & Xiaoyong Zheng & Roderick M. Rejesus & Barry K. Goodwin, 2022. "Somebody's watching me! Impacts of the spot check list program in U.S. crop insurance," American Journal of Agricultural Economics, John Wiley & Sons, vol. 104(3), pages 921-946, May.
  23. Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.
  24. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
  25. repec:idq:ictduk:13845 is not listed on IDEAS
  26. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
  27. Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020. "You’ve Got Mail: A Randomized Field Experiment on Tax Evasion," Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
  28. Christopher Hoy & Luke McKenzie & Mathias Sinning, 2024. "Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Economic Development and Cultural Change, University of Chicago Press, vol. 72(2), pages 691-723.
  29. Jacquemet, N. & Luchini, S. & Malézieux, A. & Shogren, J.F., 2020. "Who’ll stop lying under oath? Empirical evidence from tax evasion games," European Economic Review, Elsevier, vol. 124(C).
  30. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
  31. Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
  32. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
  33. James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
  34. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
  35. Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
  36. Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023. "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 406-442.
  37. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
  38. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
  39. Rasooly, Itzhak & Rozzi, Roberto, 2024. "Masks, cameras and social pressure," Journal of Economic Behavior & Organization, Elsevier, vol. 226(C).
  40. Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024. "Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 548-579.
  41. Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
  42. Chen, Meian & Zhao, Ke & Jin, Wei, 2024. "Corporate digital transformation and tax avoidance: evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
  43. repec:idq:ictduk:17374 is not listed on IDEAS
  44. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  45. Gangl, Katharina & van Dijk, Wilco W. & van Dijk, Eric & Hofmann, Eva, 2020. "Building versus maintaining a perceived confidence-based tax climate: Experimental evidence," Journal of Economic Psychology, Elsevier, vol. 81(C).
  46. Antinyan, Armenak & Corazzini, Luca & Pavesi, Filippo, 2020. "Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 77-95.
  47. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  48. Collen Lediga & Nadine Riedel & Kristina Strohmaier, 2018. "Combatting Tax Evasion: Evidence from Comparing Commercial and Business Tax Registry," CESifo Working Paper Series 7117, CESifo.
  49. Paul M. Gorny & Petra Nieken & Karoline Ströhlein, 2023. "The Effects of Gendered Language on Norm Compliance," CESifo Working Paper Series 10459, CESifo.
  50. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
  51. Sinning, Mathias & Zhang, Yinjunjie, 2023. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
  52. Pineda, Elisa & Gressier, Mathilde & Li, Danying & Brown, Todd & Mounsey, Sarah & Olney, Jack & Sassi, Franco, 2024. "Review: Effectiveness and policy implications of health taxes on foods high in fat, salt, and sugar," Food Policy, Elsevier, vol. 123(C).
  53. Krakowski, Krzysztof & Ronconi, Lucas, 2023. "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers) 12930, Inter-American Development Bank.
  54. Giulia Mascagni & Adrienne Lees, 2023. "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Journal of African Economies, Centre for the Study of African Economies, vol. 32(3), pages 209-236.
  55. Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," Working Papers hal-03892947, HAL.
  56. Karver,Jonathan George & Shijaku,Hilda & Ungerer,Christoph T F, 2022. "Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at theOnset of a Global Pandemic," Policy Research Working Paper Series 9961, The World Bank.
  57. Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Working Papers hal-04635966, HAL.
  58. Cohen, Isabelle, 2024. "Technology and the state: Building capacity to tax via text," Journal of Public Economics, Elsevier, vol. 236(C).
  59. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
  60. Gillitzer, Christian & Sinning, Mathias, 2020. "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 284-300.
  61. Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
  62. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
  63. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
  64. Schächtele, Simeon & Eguino, Huáscar & Roman, Soraya, 2022. "Improving taxpayer registration through nudging? Field experimental evidence from Brazil," World Development, Elsevier, vol. 154(C).
  65. Antinyan, Armenak & Horváth, Gergely & Jia, Mofei, 2020. "Curbing the consumption of positional goods: Behavioral interventions versus taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 179(C), pages 1-21.
  66. David Dann & Raphael Müller & Ann-Catherin Werner & Timm Teubner & Alexander Mädche & Christoph Spengel, 2022. "How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book," Information Systems and e-Business Management, Springer, vol. 20(3), pages 409-439, September.
  67. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
  68. Rose Camille Vincent & Stephan Dietrich & Kyle McNabb, 2023. "Compliance rates with local and national business taxes: Evidence from Kampala, Uganda," WIDER Working Paper Series wp-2023-134, World Institute for Development Economic Research (UNU-WIDER).
  69. Aloys Prinz, 2019. "Learning (Not) to Evade Taxes," Games, MDPI, vol. 10(4), pages 1-18, September.
  70. Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers Main hal-03892947, HAL.
  71. Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
  72. Zhifeng Chen & Haiming Hang & Weisha Wang, 2024. "COVID-19 Policy Actions, Trust in Government and Tax Compliance Intentions: A Study of the British Self-Employment Income Support Scheme," Journal of Business Ethics, Springer, vol. 193(2), pages 441-458, August.
  73. Matej Lorko & Tomas Miklanek & Maros Servatka, 2024. "Why do some nudges work and others not?," CERGE-EI Working Papers wp777, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
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