The effects of penalty information on tax compliance : evidence from a New Zealand field experiment Norman Gemmell and Marisa Ratto
By: Gemmell, Norman
.
Contributor(s): Ratto, Marisa.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CUMPLIMIENTO FISCAL | PAGO | INFRACCIONES Y SANCIONES TRIBUTARIAS | NUEVA ZELANDAOnline resources: Click here to access online
In:
National Tax Journal v. 71, n. 3, September 2018, p. 547-588Summary: This paper examines the effects of late payment penalties on tax compliance based on an experiment involving New Zealand goods and service tax (GST) “late payers” using a late payment model in which the probability of enforcement, rather than detection, is central. A field experiment involving a specific compliance intervention, allows us to examine how taxpayers respond when given different penalty information, examining effects on both taxpayers' stated compliance intentions and subsequently observed behavior. Results suggest that differences in penalty information given to taxpayers and reductions in penalty rates affect compliance stated intentions but actual behavior is generally unresponsive.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2018/3-5 (Browse shelf) | Available | OP 233/2018/3-5 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper examines the effects of late payment penalties on tax compliance based on an experiment involving New Zealand goods and service tax (GST) “late payers” using a late payment model in which the probability of enforcement, rather than detection, is central. A field experiment involving a specific compliance intervention, allows us to examine how taxpayers respond when given different penalty information, examining effects on both taxpayers' stated compliance intentions and subsequently observed behavior. Results suggest that differences in penalty information given to taxpayers and reductions in penalty rates affect compliance stated intentions but actual behavior is generally unresponsive.
Click on an image to view it in the image viewer
There are no comments for this item.