Extrinsic incentives and tax compliance

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Sour, Laura; Gutiérrez Andrade, Miguel Ángel;
  • Subject: compliance with tax obligations, intrinsic motivation, experiments, rewards.
    • jel: jel:C92 | jel:H26
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING | ComputingMilieux_MISCELLANEOUS

This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are... View more
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