Iyer, Govind S.; Reckers, Philip M.J.; Sanders, Debra L. - In: National Tax Journal 63 (2010) 1, pp. 7-32
This paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty...
