The current experimental study examined the effect of monetary rewards on tax compliance. Eighty-six participants were randomly assigned to one control and two reward conditions (low vs. high reward). Overall, tax compliance was not affected by the rewards. However, a change in compliance...

This article provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, the authors experimentally test the impact of positive rewards in the form of individual lottery winnings for fully compliant taxpayers. Among other things, the...

Tax compliance experiments are widely used in public finance and economic psychology. To analyze the data of the experiments, standard econometric and psychometric techniques are used. In this article, the authors show that it may be useful to employ additional data analysis tools to gain better...