The Effect of a Tax Training Program on Tax Compliance and Business Outcomes of 
Starting Entrepreneurs: Evidence from a Field Experiment

Nagel, Hanskje; Rosendahl Huber, Laura; Van Praag, Mirjam; Goslinga, Sjoerd

doi:10.1016/j.jbusvent.2018.10.006

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The Effect of a Tax Training Program on Tax Compliance and Business Outcomes of Starting Entrepreneurs: Evidence from a Field Experiment

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Rosendahl Huber, Laura
MPI for Innovation and Competition, Max Planck Society;

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Citation

Nagel, H., Rosendahl Huber, L., Van Praag, M., & Goslinga, S. (2019). The Effect of a Tax Training Program on Tax Compliance and Business Outcomes of Starting Entrepreneurs: Evidence from a Field Experiment. Journal of Business Venturing, 34(2), 261-283. doi:10.1016/j.jbusvent.2018.10.006.

Cite as: https://hdl.handle.net/21.11116/0000-0003-0F6C-5

Abstract

This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting.