Increasing tax compliance in Washington state: A field experiment

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

Research output: Contribution to journalArticle

22 Citations (Scopus)

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
StatePublished - Mar 2010

Fingerprint

Tax
Tax compliance
Field experiment
Penalty
Enforcement
Experiment
Revenue

Keywords

  • Field experiment
  • Tax compliance
  • Use tax

ASJC Scopus subject areas

  • Finance
  • Accounting
  • Economics and Econometrics

Cite this

Increasing tax compliance in Washington state : A field experiment. / Iyer, Govind S.; Reckers, Philip; Sanders, Debra L.

In: National Tax Journal, Vol. 63, No. 1, 03.2010, p. 7-32.

Research output: Contribution to journalArticle

Iyer, Govind S. ; Reckers, Philip ; Sanders, Debra L. / Increasing tax compliance in Washington state : A field experiment. In: National Tax Journal. 2010 ; Vol. 63, No. 1. pp. 7-32.
@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 = "3",
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

M3 - Article

AN - SCOPUS:77949814669

VL - 63

SP - 7

EP - 32

JO - National Tax Journal

JF - National Tax Journal

SN - 0028-0283

IS - 1

ER -