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dc.contributor.authorBROCKMANN, Hilke
dc.contributor.authorGENSCHEL, Philipp
dc.contributor.authorSEELKOPF, Laura
dc.date.accessioned2016-02-02T14:50:15Z
dc.date.available2016-02-02T14:50:15Z
dc.date.issued2016
dc.identifier.citationJournal of public policy, 2016, Vol. 36, No. 3, pp. 381-406en
dc.identifier.issn0143-814X
dc.identifier.issn1469-7815
dc.identifier.urihttps://hdl.handle.net/1814/38809
dc.descriptionPublished online: 15 October 2015.en
dc.description.abstractCan governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner. Although female participants altered their behaviour as expected and complied somewhat more, men strongly reacted in the opposite manner: they evaded a much higher percentage of taxes than under the baseline. Apparently, there is no one-size-fits-all approach to boost tax compliance.en
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherCambridge University Pressen
dc.relation.ispartofJournal of public policyen
dc.rightsinfo:eu-repo/semantics/openAccess
dc.titleHappy taxation : increasing tax compliance through positive rewards?en
dc.typeArticleen
dc.identifier.doi10.1017/S0143814X15000331
dc.identifier.volume36
dc.identifier.startpage381
dc.identifier.endpage406
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dc.identifier.issue3


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