Dwenger N, Kleven H, Rasul I, Rincke J (2016)
Publication Language: English
Publication Type: Journal article
Publication year: 2016
Publisher: American Economic Association
Book Volume: 8
Pages Range: 203-232
Journal Issue: 3
DOI: 10.1257/pol.20150083
We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations.
APA:
Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2016). Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany. American Economic Journal: Economic Policy, 8(3), 203-232. https://doi.org/10.1257/pol.20150083
MLA:
Dwenger, Nadja, et al. "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany." American Economic Journal: Economic Policy 8.3 (2016): 203-232.
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