Increasing tax compliance in Washington state: A field experiment

Govind S. Iyer, Philip Reckers, Debra L. Sanders

Research output: Contribution to journalArticlepeer-review

28 Scopus citations

Abstract

This paper reports the results of afield experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty awareness. Results indicated that the enforcement strategy produced a same-period improvement in use tax compliance. Subsequent year effects were not examined. Compliance with the B&O tax was unaffected.

Original languageEnglish (US)
Pages (from-to)7-32
Number of pages26
JournalNational Tax Journal
Volume63
Issue number1
DOIs
StatePublished - Mar 2010

Keywords

  • Field experiment
  • Tax compliance
  • Use tax

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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