Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica

Benno Torgler ()
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Benno Torgler: University of Basel, Switzerland

Revista de Analisis Economico – Economic Analysis Review, 2003, vol. 18, issue 1, 27-56

Abstract: Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students (exclusively) but with taxpayers, holding traditional factors, such as the probability of penalty and the fine rate, constant and thus analyzing to which extent other factors as fiscal exchange, moral suasion, and positive rewards systematically influence tax compliance. Our findings indicate that these factors increase ceteris paribus the compliance rate.

Keywords: Tax morale; tax compliance; tax evasion; experiments (search for similar items in EconPapers)
JEL-codes: C90 D63 H26 H41 (search for similar items in EconPapers)
Date: 2003
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