Monetary and non-monetary incentives to boost tax payment. A controlled experiment
- Autores
- Giarrizzo, Victoria
- Año de publicación
- 2012
- Idioma
- inglés
- Tipo de recurso
- artículo
- Estado
- versión publicada
- Descripción
- Fil: Giarrizzo, Victoria. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina.
After centuries in which control and punishment formed the basis of policies designed to combat tax evasion, the results in many world economies are far from expected. Paying taxes is a resisted action, a few people are predisposed to do so voluntarily and that bias is reduced if people perceive inefficiencies from the State. When that happens, controls an penalties, although necessary, become insufficient and it is necessary to create parallel incentives. This research shows evidence of the usefulness of positive incentives and the need to replace the traditional control scheme and penalties for a control scheme, punishments and rewards. Supported by a controlled experiment contrasts the results of the allocation of awards for a good contributor, showing some advantages of non-cash prizes on the prize money. - Materia
-
Behavioral economics
Tax evasión
Rewards
Punishments - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- Atribución-NoComercial-CompartirIgual 4.0 Internacional
- Repositorio
- Institución
- Universidad Nacional de Misiones
- OAI Identificador
- oai:rid.unam.edu.ar:20.500.12219/4612
Ver los metadatos del registro completo
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Monetary and non-monetary incentives to boost tax payment. A controlled experimentGiarrizzo, VictoriaBehavioral economicsTax evasiónRewardsPunishmentsFil: Giarrizzo, Victoria. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina.After centuries in which control and punishment formed the basis of policies designed to combat tax evasion, the results in many world economies are far from expected. Paying taxes is a resisted action, a few people are predisposed to do so voluntarily and that bias is reduced if people perceive inefficiencies from the State. When that happens, controls an penalties, although necessary, become insufficient and it is necessary to create parallel incentives. This research shows evidence of the usefulness of positive incentives and the need to replace the traditional control scheme and penalties for a control scheme, punishments and rewards. Supported by a controlled experiment contrasts the results of the allocation of awards for a good contributor, showing some advantages of non-cash prizes on the prize money.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2012-06-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf745 KBhttps://hdl.handle.net/20.500.12219/4612enginfo:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655/572info:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-09-29T15:01:50Zoai:rid.unam.edu.ar:20.500.12219/4612instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-29 15:01:50.443Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse |
dc.title.none.fl_str_mv |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
title |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
spellingShingle |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment Giarrizzo, Victoria Behavioral economics Tax evasión Rewards Punishments |
title_short |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
title_full |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
title_fullStr |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
title_full_unstemmed |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
title_sort |
Monetary and non-monetary incentives to boost tax payment. A controlled experiment |
dc.creator.none.fl_str_mv |
Giarrizzo, Victoria |
author |
Giarrizzo, Victoria |
author_facet |
Giarrizzo, Victoria |
author_role |
author |
dc.subject.none.fl_str_mv |
Behavioral economics Tax evasión Rewards Punishments |
topic |
Behavioral economics Tax evasión Rewards Punishments |
dc.description.none.fl_txt_mv |
Fil: Giarrizzo, Victoria. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina. After centuries in which control and punishment formed the basis of policies designed to combat tax evasion, the results in many world economies are far from expected. Paying taxes is a resisted action, a few people are predisposed to do so voluntarily and that bias is reduced if people perceive inefficiencies from the State. When that happens, controls an penalties, although necessary, become insufficient and it is necessary to create parallel incentives. This research shows evidence of the usefulness of positive incentives and the need to replace the traditional control scheme and penalties for a control scheme, punishments and rewards. Supported by a controlled experiment contrasts the results of the allocation of awards for a good contributor, showing some advantages of non-cash prizes on the prize money. |
description |
Fil: Giarrizzo, Victoria. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-06-19 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 info:ar-repo/semantics/articulo |
format |
article |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
https://hdl.handle.net/20.500.12219/4612 |
url |
https://hdl.handle.net/20.500.12219/4612 |
dc.language.none.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655/572 |
dc.rights.none.fl_str_mv |
info:eu-repo/semantics/openAccess Atribución-NoComercial-CompartirIgual 4.0 Internacional http://creativecommons.org/licenses/by-nc-sa/4.0/ |
eu_rights_str_mv |
openAccess |
rights_invalid_str_mv |
Atribución-NoComercial-CompartirIgual 4.0 Internacional http://creativecommons.org/licenses/by-nc-sa/4.0/ |
dc.format.none.fl_str_mv |
application/pdf application/pdf 745 KB |
dc.publisher.none.fl_str_mv |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
publisher.none.fl_str_mv |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
dc.source.none.fl_str_mv |
reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) instname:Universidad Nacional de Misiones |
reponame_str |
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) |
collection |
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) |
instname_str |
Universidad Nacional de Misiones |
repository.name.fl_str_mv |
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones |
repository.mail.fl_str_mv |
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1844623276020596736 |
score |
12.559606 |