Effects of supervision on tax compliance: Evidence from a field experiment in Austria

Economics Letters

Volumn 123, Issue 3, 2014, Pages 378-382

  Gangl, Katharina ^a   Torgler, Benno ^b,c,d   Kirchler, Erich ^a   Hofmann, Eva ^a  

^a UNIVERSITY OF VIENNA   (Austria)

^b QUEENSLAND UNIVERSITY OF TECHNOLOGY   (Australia)

^c CREMA CENTER FOR RESEARCH IN ECONOMICS   (Switzerland)

^d EBS BUSINESS SCHOOL   (Germany)

Author keywords

Deterrence; Field experiment; Supervision; Tax compliance; Tax evasion

Indexed keywords

EID: 84898779526     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.econlet.2014.03.027     Document Type: Article

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