The DOI matches its Crossref record; 38 of the 38 references it cites were found in a registry or an index.
Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany
Open accessAbstract
We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations. (JEL C93, D64, H26, H71, K34, Z12)
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Cites
Crime and Punishment: An Economic Approach
Becker, G. S. (1968) · Journal of Political Economy · doi:10.1086/259394 · Cited by 13,999
Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving
Andreoni, J. (1990) · The Economic Journal · doi:10.2307/2234133 · Cited by 5,825
Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias
Kahneman, D., Knetsch, J. L., & Thaler, R. H. (1991) · Journal of Economic Perspectives · doi:10.1257/jep.5.1.193 · Cited by 5,019
Income tax evasion: a theoretical analysis
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Incentives and Prosocial Behavior
Bénabou, R., & Tirole, J. (2006) · American Economic Review · doi:10.1257/aer.96.5.1652 · Cited by 3,357
Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence
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Intrinsic and extrinsic motivation
Benabou, R., & Tirole, J. (2003) · Review of Economic Studies · doi:10.1111/1467-937x.00253 · Cited by 2,913
Salience and Taxation: Theory and Evidence
Chetty, R., Looney, A., & Kroft, K. (2009) · American Economic Review · doi:10.1257/aer.99.4.1145 · Cited by 2,742
When and Why Incentives (Don't) Work to Modify Behavior
Gneezy, U., Meier, S., & Rey-Biel, P. (2011) · Journal of Economic Perspectives · doi:10.1257/jep.25.4.191 · Cited by 1,735
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
(2011) · Econometrica · doi:10.3982/ecta9113 · Cited by 1,263
Cited by
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Pomeranz, D. (2015) · American Economic Review · doi:10.1257/aer.20130393 · Cited by 822
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017) · Journal of Public Economics · doi:10.1016/j.jpubeco.2017.02.003 · Cited by 764
Metadata
- Authors
- Dwenger, N., Kleven, H., Rasul, I., & Rincke, J.
- Venue
- American Economic Journal: Economic Policy
- Publisher
- American Economic Association
- Published
- 2016-08-01
- Volume
- 8
- Issue
- 3
- Pages
- 203-232
- ISSN
- 1945-7731 (ISSN-L)
- 1945-774X
- OpenAlex
- W2341092366
- Cited by
- 300
- References
- 38
- FWCI
- 70.29
- Type
- journal article
- Language
- en
- Open access
- bronze
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- Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2016). Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany. American Economic Journal: Economic Policy. https://doi.org/10.1257/pol.20150083
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