@article{f50c11442ac648a8b5002d267c3f27a7,
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.",
keywords = "Deterrence, Field experiment, Supervision, Tax compliance, Tax evasion",
author = "Katharina Gangl and Benno Torgler and Erich Kirchler and Eva Hofmann",
note = "Funding Information: We thank the Austrian Ministry of Finance, in particular, Eduard Mueller, Ilse Schmalz, Irene Torschitz, and Erich Truhetz for their extraordinary cooperation in all stages of the project and in interpreting the data. This study was partly financed by a grant from the Austrian Science Fund (FWF) , project number P 24863-G16 and by the University of Vienna , KWA project number LNR. 000011 . Opinions and points of view expressed in this paper are those of the authors and do not necessarily reflect any official position or policy.",
year = "2014",
month = jun,
doi = "10.1016/j.econlet.2014.03.027",
language = "English",
volume = "123",
pages = "378--382",
journal = "Economics Letters",
issn = "0165-1765",
number = "3",
}