volume 30, issue 4, P658-679 2014
DOI: 10.1093/oxrep/gru034
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Abstract: Governments have become increasingly interested in the 'explosion' of research into taxpayer behaviour. This article briefly reviews two main theories of tax compliance ('deterrence' and 'non-deterrence'), before discussing the recent rapid rise of natural field experiments (NFEs) in this area. These NFEs represent a 'win-win' for policy-makers and academics, since they can test theories while also evaluating the impact of a specific intervention in the real world. The evidence from NFEs shows that deterrence …

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