Fochmann, Martin; Kroll, Eike B. - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
We analyze how the redistribution of tax revenues influences tax compliance behavior by applying different reward … threefold: First, from an aggregated perspective, rewards have a negative overall effect on tax compliance. Second, we observe … are rewarded) or a negative effect (for those who are not rewarded) on tax compliance. Thus, if a high compliance rate of …