Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - 2023
penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence …, increasing compliance by 32 per cent compared to the control group. Deterrence also positively impacts penalty compliance … associated with a 12 per cent increase in tax compliance, this effect is only statistically significant at the 10 per cent …