| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24305 |
| 来源ID | Working Paper 24305 |
| Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment | |
| William C. Boning; John Guyton; Ronald H. Hodge, II; Joel Slemrod; Ugo Troiano | |
| 发表日期 | 2018-02-12 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Tax enforcement may affect both the behavior of those directly treated and of some taxpayers not directly treated but linked via a network to those who are treated. A large-scale randomized field experiment enables us to examine both the direct and network effects of letters and in-person visits on withheld income and payroll tax remittances by at-risk firms. Visited firms remit substantially more tax. Their tax preparers’ other clients also remit slightly more tax, while their subsidiaries remit slightly less. Letters have a much smaller direct effect and no network effects, yet may improve compliance at lower cost. |
| 主题 | Econometrics ; Experimental Design ; Public Economics ; Taxation ; Industrial Organization ; Market Structure and Firm Performance |
| URL | https://www.nber.org/papers/w24305 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/581977 |
| 推荐引用方式 GB/T 7714 | William C. Boning,John Guyton,Ronald H. Hodge, II,et al. Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24305.pdf（455KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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