Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment

Medientyp: E-Book

Titel: Heard it Through the Grapevine : Direct and Network Effects of a Tax Enforcement Field Experiment

Beteiligte: Boning, William C. [VerfasserIn]; Guyton, John [Sonstige Person, Familie und Körperschaft]; Slemrod, Joel [Sonstige Person, Familie und Körperschaft]; Hodge, Ronald H, II. [Sonstige Person, Familie und Körperschaft]; Troiano, Ugo [Sonstige Person, Familie und Körperschaft]

Körperschaft: National Bureau of Economic Research

Erschienen: Cambridge, Mass: National Bureau of Economic Research, February 2018

Umfang: 1 Online-Ressource

Sprache: Englisch

DOI: 10.3386/w24305

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Reproduktionsnotiz: Hardcopy version available to institutional subscribers

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Anmerkungen: Mode of access: World Wide Web
System requirements: Adobe [Acrobat] Reader required for PDF files

Beschreibung: Tax enforcement may affect both the behavior of those directly treated and of some taxpayers not directly treated but linked via a network to those who are treated. A large-scale randomized field experiment enables us to examine both the direct and network effects of letters and in-person visits on withheld income and payroll tax remittances by at-risk firms. Visited firms remit substantially more tax. Their tax preparers' other clients also remit slightly more tax, while their subsidiaries remit slightly less. Letters have a much smaller direct effect and no network effects, yet may improve compliance at lower cost

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