NDLI: Effects of supervision on tax compliance: Evidence from a field experiment in Austria

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Content Provider	PubMed Central
Author	Gangl, Katharina Torgler, Benno Kirchler, Erich Hofmann, Eva
Copyright Year	2014
Abstract	We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
Related Links	http://dx.doi.org/10.1016/j.econlet.2014.03.027
Ending Page	382
Page Count	5
Starting Page	378
File Format	PDF
ISSN	01651765
Journal	Economics Letters
Issue Number	3
Volume Number	123
Language	English
Publisher	North Holland
Publisher Date	2014-06-01
Access Restriction	Open
Rights Holder	North Holland
Subject Keyword	Economics and Econometrics Finance Research in Higher Education
Content Type	Text
Resource Type	Article
Subject	Finance Economics and Econometrics

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Effects of supervision on tax compliance: Evidence from a field experiment in Austria