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Effects of supervision on tax compliance: Evidence from a field experiment in Austria
Katharina Gangl1, Benno Torgler2, Erich Kirchler1
1Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
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.
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