Feld, Lars P.; Frey, Bruno S.; Torgler, Benno - Center for Research in Economics, Management and the … - 2006
This paper analyzes the impact of rewards on tax compliance as an additional instrument to take into account. While … social psychologists and neuroscientists have emphasized the importance of rewards, the tax compliance literature has … tax policy. Design mechanisms to conduct a field experiments focusing on the impact of rewards on tax compliance are …