Quotation Sausgruber, Rupert and Spitzer, Florian and Tyran, Jean-Robert. 2015. Tax compliance, competition, and voluntary certification - An experimental approach on how to improve tax compliance in competitive industries. Workshop "Field experiments for tax compliance", Joint Research Centre of the European Commission, Ispra, Italien, 24.09.-25.09.


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Abstract

In competitive environments honestly taxpaying firms may be forced into evasion if they have no way to signal their 'good citizen' character compared to competitors. As in other areas in which more moral behaviour is more costly (animal farming ethics, environmentally harmful production) certification could be a way to overcome this problem. Tax administrations could provide support such certification. Furthermore, economic laboratory experiments could help get a better understanding of the mechanism under which certifications can function.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title Tax compliance, competition, and voluntary certification - An experimental approach on how to improve tax compliance in competitive industries
Event Workshop "Field experiments for tax compliance", Joint Research Centre of the European Commission
Year 2015
Date 24.09.-25.09.
Country Italy
Location Ispra

Associations

People
Sausgruber, Rupert (Details)
Spitzer, Florian (Details)
External
Tyran, Jean-Robert (Universität Wien, Austria)
Organization
Institute for Public Sector Economics IN (Details)
Department of Economics DP (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5311 Public finance (Details)
5953 Game theory (Details)
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