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  Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany

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.

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 Creators:
Dwenger, Nadja1, Author           
Kleven, Henrik2, Author
Rasul, Imran2, Author
Rincke, Johannes2, Author
Affiliations:
1Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              
2External Organizations, ou_persistent22              

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Free keywords: Compliance; Experiment; Experiments; Field Experiment; Tax; Tax Compliance; Tax System; Taxes
 Abstract: 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.

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Language(s): eng - English
 Dates: 2016
 Publication Status: Issued
 Pages: -
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 Table of Contents: -
 Rev. Type: -
 Identifiers: -
 Degree: -

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Title: American Economic Journal : Economic Policy
Source Genre: Journal
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Publ. Info: -
Pages: - Volume / Issue: 8 (3) Sequence Number: - Start / End Page: 203 - 232 Identifier: ISSN: 1945-7731
ZDB: 2442382-8