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

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Date
2017Publisher city
VictoriaPublisher
The Working Papers in Public FinancePublishing date
2017Collection title
The Working Papers in Public FinanceCollection Id
03/2017Dewey
Economie publiqueSujet
Tax evasion; late payment penalties; tax experiment; goods and service taxJEL code
H.H2.H26; C.C9.C93Collections
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Gemmell, Norman
120296 School of Social and Cultural Studies, Victoria University, Wellington
Ratto, Marisa
163511 Laboratoire d'Economie de Dauphine [LEDa]