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dc.titleResearch Insights: Can Rewards Improve Tax Compliance?
dc.contributor.authorCarrillo, Paul E.
dc.contributor.authorCastro, Edgar
dc.contributor.authorScartascini, Carlos
dc.contributor.orgunitDepartment of Research and Chief Economist
dc.date.available2019-08-19T00:00:00
dc.date.issue2019-08-19T00:00:00
dc.description.abstractAs policymakers increasingly use rewards to encourage good citizenship, it is important to find a reward mechanism that does not curb intrinsic motivation, is long-lasting, and has effects that go beyond direct reward recipients. A policy innovation introduced by the Municipality of Santa Fe, Argentina allowed us to evaluate the potential of different mechanisms for encouraging tax compliance—participation in a lottery (financial motive), public recognition (social image), and provision of a visible and durable good (reciprocity and peer effects).
dc.format.extent4
dc.identifier.doihttp://dx.doi.org/10.18235/0001835
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Research_Insights_Can_Rewards_Improve_Tax_Compliance_en.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Perspectivas_de_investigación_Pueden_las_recompensas_mejorar_el_cumplimiento_tributario.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectFiscal Incentive
dc.subjectCitizen Service
dc.subjectTax Compliance
dc.subject.jelcodeC93 - Field Experiments
dc.subject.jelcodeH23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies
dc.subject.jelcodeH42 - Publicly Provided Private Goods
dc.subject.jelcodeD62 - Externalities
idb.identifier.pubnumberIDB-CB-00187
idb.operationBK-C1102
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