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| dc.title | Research Insights: Can Rewards Improve Tax Compliance? |
| dc.contributor.author | Carrillo, Paul E. |
| dc.contributor.author | Castro, Edgar |
| dc.contributor.author | Scartascini, Carlos |
| dc.contributor.orgunit | Department of Research and Chief Economist |
| dc.date.available | 2019-08-19T00:00:00 |
| dc.date.issue | 2019-08-19T00:00:00 |
| dc.description.abstract | As 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.extent | 4 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0001835 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Research_Insights_Can_Rewards_Improve_Tax_Compliance_en.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Perspectivas_de_investigación_Pueden_las_recompensas_mejorar_el_cumplimiento_tributario.pdf |
| dc.language.iso | en |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Fiscal Incentive |
| dc.subject | Citizen Service |
| dc.subject | Tax Compliance |
| dc.subject.jelcode | C93 - Field Experiments |
| dc.subject.jelcode | H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies |
| dc.subject.jelcode | H42 - Publicly Provided Private Goods |
| dc.subject.jelcode | D62 - Externalities |
| idb.identifier.pubnumber | IDB-CB-00187 |
| idb.operation | BK-C1102 |