Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota

被引:161
作者
Blumenthal, M [1 ]
Christian, C
Slemrod, J
机构
[1] Univ St Thomas, Dept Econ, St Paul, MN 55105 USA
[2] Arizona State Univ, Sch Accountancy & Informat Management, Tempe, AZ 85287 USA
[3] Univ Michigan, Sch Business Adm, Off Tax Policy, Ann Arbor, MI 48109 USA
关键词
D O I
10.17310/ntj.2001.1.06
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This paper explores one part of a 1994 Minnesota Department of Revenue field experiment designed to study the effectiveness of alternative enforcement strategies. Two letters containing different normative appeals were sent to two large groups of taxpayers; a control group received no letter The impact of the letters on voluntary compliance is measured by comparing the change (for tax years 1994-93) in reported income and in taxes paid for treated versus control taxpayers la difference-in-difference approach). We find little evidence of an overall treatment effect. However, the letters do appear to impact the compliance behaviour of some groups of taxpayers.
引用
收藏
页码:125 / 136
页数:12
相关论文
共 16 条
[1]  
Allingham Michael G, 1972, Journal of Public Economics, V1, P323
[2]  
Andreoni J, 1998, J ECON LIT, V36, P818
[3]  
[Anonymous], AUSTR TAX FORUM
[4]  
BARDACH E, 1989, LAW POLICY, V11, P49
[5]  
Kaplan S.E., 1997, J AM TAX ASS, V19, P38
[6]  
KAPLAN SE, 1985, NATL TAX J, V38, P97
[7]  
KLEPPER S, 1989, TAXPAYER COMPLIANCE, V2, P126
[8]   APPEALS TO CIVIC VIRTUE VERSUS ATTENTION TO SELF-INTEREST - EFFECTS ON TAX COMPLIANCE [J].
MCGRAW, KM ;
SCHOLZ, JT .
LAW & SOCIETY REVIEW, 1991, 25 (03) :471-498
[9]  
RECKERS PMJ, 1994, NATL TAX J, V47, P825
[10]  
Roth J.A., 1989, TAXPAYER COMPLIANCE, V1