dc.contributor.author | Mascagni, Giulia | |
dc.date.accessioned | 2016-02-12T10:57:45Z | |
dc.date.available | 2016-02-12T10:57:45Z | |
dc.date.issued | 2016-02-11 | |
dc.identifier.citation | Mascagni, G. (2016) From the Lab to the Field: a Review of Tax Experiments. ICTD Working Paper 46. Brighton: IDS. | en |
dc.identifier.isbn | 9781781182833 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/8967 | |
dc.description.abstract | Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field. This
movement from the lab to the field has happened against the background of the ‘credibility revolution’ in applied economics, which has seen more rigorous methods applied to policy relevant questions, and of the availability to researchers of administrative data from tax returns. These developments have allowed significant advances in the experimental literature on tax compliance. This paper reviews this literature, giving particular attention to field experiments using administrative data, but putting them in the broader context of the compliance literature. A particular effort is made to take a global perspective, in a literature that is only recently seeing the emergence of evidence from Africa, Latin America and Asia. | en |
dc.language.iso | en | en |
dc.publisher | International Centre for Tax and Development | en |
dc.relation.ispartofseries | ICTD Working Paper;46 | |
dc.rights | All rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may be made only under the following conditions:
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This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other
circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable. | en |
dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
dc.subject | Governance | en |
dc.title | From the Lab to the Field: a Review of Tax Experiments | en |
dc.type | IDS Working Paper | en |
dc.rights.holder | IDS | en |
dc.identifier.externaluri | http://www.ictd.ac/publication/2-working-papers/100-from-the-lab-to-the-field-a-review-of-tax | |