title: Effects of supervision on tax compliance: Evidence from a field experiment in Austria.
abstract: We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
authors.affiliation: Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
authors.forename: Katharina
authors.initials: K
authors.lastname: Gangl
authors.affiliation: Queensland Behavioural Economics Group (QuBE), School of Economics and Finance, Queensland University of Technology, 2 George St., Brisbane, QLD 4001, Australia ; CREMA-Center for Research in Economics, Management and the Arts, Gellertstrasse 18, CH-4052 Basel, Switzerland ; EBS Business School, ISBS, EBS Universität für Wirtschaft und Recht, Rheingaustraße 1, 65375 Oestrich Winkel, Germany.
authors.forename: Benno
authors.initials: B
authors.lastname: Torgler
authors.affiliation: Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
authors.forename: Erich
authors.initials: E
authors.lastname: Kirchler
authors.affiliation: Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
authors.forename: Eva
authors.initials: E
authors.lastname: Hofmann
keywords: Deterrence; Field experiment; Supervision; Tax compliance; Tax evasion
references.citation: Perspect Psychol Sci. 2013 Jul;8(4):363-79
references.pmid: 26173117