Effects of supervision on tax compliance: Evidence from a field experiment in Austria

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Abstract

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance. © 2014 The Authors.

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Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 378–382. https://doi.org/10.1016/j.econlet.2014.03.027

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