On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?
DOI:
https://doi.org/10.17811/ebl.11.1.2022.41-45Keywords:
tax reward, tax complianceAbstract
Tax reward is considered an important element of fiscal policies for spurring tax compliance. Empirically, however, the effectiveness of reward-based policies is not confirmed. This short theoretical paper suggests that this discrepancy might just be due to the use of a “wrong” concept of tax reward in empirical and experimental works.
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