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    From the Lab to the Field: A Review of Tax Experiments

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    From the Lab to the Field: A Review of Tax Experiments (426.3Kb)
    Date
    2017-03-21
    Author
    Mascagni, Giulia
    Metadata
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    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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13726
    Citation
    Mascagni, G. (2017) From the Lab to the Field: A Review of Tax Experiments, Journal of Economic Surveys (2018) Vol. 32, No. 2, pp. 273–301
    DOI
    10.1111/joes.12201
    doi: 10.1111/joes.12201
    Is part of series
    Journal of Economic Surveys;Vol 32
    More details
    https://onlinelibrary.wiley.com/doi/abs/10.1111/joes.12201
    Rights holder
    Wiley Online Library
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • International Centre for Tax and Development [386]

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