Increasing tax compliance in Washington state: A field experiment

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

Research output: Contribution to journalArticle

23 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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