Increasing tax compliance in Washington state: A field experiment

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

doi:10.17310/ntj.2010.1.01

Increasing tax compliance in Washington state: A field experiment

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

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

39 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 language	English (US)
Pages (from-to)	7-32
Number of pages	26
Journal	National Tax Journal
Volume	63
Issue number	1
DOIs	https://doi.org/10.17310/ntj.2010.1.01
State	Published - Mar 2010

Keywords

Field experiment
Tax compliance
Use tax

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

Access to Document

10.17310/ntj.2010.1.01

Cite this

@article{d2584eef72d7441182ead985a98b9af8,

title = "Increasing tax compliance in Washington state: A field experiment",

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.",

keywords = "Field experiment, Tax compliance, Use tax",

author = "Iyer, {Govind S.} and Philip Reckers and Sanders, {Debra L.}",

year = "2010",

month = mar,

doi = "10.17310/ntj.2010.1.01",

language = "English (US)",

volume = "63",

pages = "7--32",

journal = "National Tax Journal",

issn = "0028-0283",

publisher = "National Tax Association",

number = "1",

}

TY - JOUR

T1 - Increasing tax compliance in Washington state

T2 - A field experiment

AU - Iyer, Govind S.

AU - Reckers, Philip

AU - Sanders, Debra L.

PY - 2010/3

Y1 - 2010/3

N2 - 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.

AB - 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.

KW - Field experiment

KW - Tax compliance

KW - Use tax

UR - http://www.scopus.com/inward/record.url?scp=77949814669&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=77949814669&partnerID=8YFLogxK

U2 - 10.17310/ntj.2010.1.01

DO - 10.17310/ntj.2010.1.01

M3 - Article

AN - SCOPUS:77949814669

SN - 0028-0283

VL - 63

SP - 7

EP - 32

JO - National Tax Journal

JF - National Tax Journal

IS - 1

ER -

Increasing tax compliance in Washington state: A field experiment

Abstract

Keywords

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this