Replication data for: Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany

Principal Investigator(s): View help for Principal Investigator(s) Nadja Dwenger; Henrik Kleven; Imran Rasul; Johannes Rincke

Version: View help for Version V1

Name	File Type	Size	Last Modified
data			10/13/2019 04:05:AM
LICENSE.txt	text/plain	14.6 KB	10/13/2019 12:05:AM

Project Citation:

Dwenger, Nadja, Kleven, Henrik, Rasul, Imran, and Rincke, Johannes. Replication data for: Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany. Nashville, TN: American Economic Association [publisher], 2016. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114634V1

Project Description

Summary: We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations.

Scope of Project

JEL Classification:
      C93 Field Experiments
      D64 Altruism; Philanthropy; Intergenerational Transfers
      H26 Tax Evasion and Avoidance
      H71 State and Local Taxation, Subsidies, and Revenue
      K34 Tax Law
      Z12 Cultural Economics: Religion

Related Publications

Download this project

Published Versions

V1 [2019-10-13]

Export Metadata

Dublin Core

DDI 2.5

Report a Problem

Found a serious problem with the data, such as disclosure risk or copyrighted content? Let us know.

This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.