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Pecuniary and non-pecuniary motivations for tax compliance

by Slemrod, Joel
Authors: Rehman, Obeid Ur | Waseem, Mazhar Series: NBER working paper series . 25623 Published by : NBER (Cambridge) Physical details: 72 p. Subject(s): Economia pública | Gestão de empresas | Evasão fiscal | Politica fiscal | Modelos de regressão | Paquistão Year: 2019
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Item type Location Call number Copy Status Date due
Documento de trabalho Documento de trabalho Instituto Superior de Economia e Gestão
ISEG (iseg)
Serial 155//25623 (Browse shelf) 1 Sem empréstimo

We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly recognizes and rewards the top 100 tax paying corporations, partnerships, self-employed individuals, and wage-earners. We find that both public disclosure and social recognition of top taxpayers caused a substantial increase in tax payments. We explore the drivers of this behavior, including the shift of social norms toward compliance.

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