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
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/4612

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spelling 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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