Doerrenberg, Philipp (2015). Does the use of tax revenue matter for tax compliance behavior? Econ. Lett., 128. S. 30 - 35. LAUSANNE: ELSEVIER SCIENCE SA. ISSN 1873-7374
Full text not available from this repository.Abstract
This paper explores whether the usage of tax revenues affects tax-compliance behavior. I design a laboratory experiment in which subjects make tax-reporting decisions and are randomly assigned to treatments that differ in tax-revenue use. The results indicate that compliance depends on tax-revenue usage. (C) 2015 Elsevier B.V. All rights reserved.
| Item Type: | Journal Article | ||||||||
| Creators: |
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| URN: | urn:nbn:de:hbz:38-406745 | ||||||||
| DOI: | 10.1016/j.econlet.2015.01.005 | ||||||||
| Journal or Publication Title: | Econ. Lett. | ||||||||
| Volume: | 128 | ||||||||
| Page Range: | S. 30 - 35 | ||||||||
| Date: | 2015 | ||||||||
| Publisher: | ELSEVIER SCIENCE SA | ||||||||
| Place of Publication: | LAUSANNE | ||||||||
| ISSN: | 1873-7374 | ||||||||
| Language: | English | ||||||||
| Faculty: | Unspecified | ||||||||
| Divisions: | Unspecified | ||||||||
| Subjects: | no entry | ||||||||
| Uncontrolled Keywords: |
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| URI: | http://kups.ub.uni-koeln.de/id/eprint/40674 |
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