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The effects of penalty information on tax compliance: evidence from a New Zealand field experiment

hal.structure.identifier
dc.contributor.authorRatto, Marisa*
hal.structure.identifier
dc.contributor.authorGemmell, Norman*
dc.date.accessioned2018-09-07T09:57:10Z
dc.date.available2018-09-07T09:57:10Z
dc.date.issued2018
dc.identifier.issn0028-0283
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/17980
dc.language.isoenen
dc.subjectTax evasion
dc.subjectlate payment penalties
dc.subjecttax experiment
dc.subjectgoods and service tax
dc.subjectH26
dc.subjectC93
dc.subject.ddc336en
dc.subject.classificationjelC.C9.C93en
dc.subject.classificationjelH.H2.H26en
dc.titleThe effects of penalty information on tax compliance: evidence from a New Zealand field experiment
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherVictoria University of Wellington;New Zealand
dc.contributor.editoruniversityotherVictoria University of Wellington
dc.description.abstractenThis paper examines the effects of late payment penalties on tax compliance based on an experiment involving New Zealand goods and service tax (GST) ‘late payers’, using a late payment model in which the probability of enforcement, rather than detection, is central. A field experiment involving a specific compliance intervention, allows us to examine how taxpayers respond when given different penalty information, examining effects on both taxpayers’ stated compliance intentions and subsequently observed behavior. Results suggest that differences in penalty information given to taxpayers and reductions in penalty rates affect compliance stated intentions but actual behavior is generally unresponsive.
dc.relation.isversionofjnlnameNational Tax Journal
dc.relation.isversionofjnlvol71
dc.relation.isversionofjnlissue3
dc.relation.isversionofjnldate2018
dc.relation.isversionofjnlpages547-588
dc.contributor.countryeditoruniversityotherNEW ZEALAND
dc.relation.isversionofjnlpublisherNational Tax Association-Tax Institute of America
dc.subject.ddclabelEconomie publiqueen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2018-10-22T09:09:42Z
hal.author.functionaut
hal.author.functionaut


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