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
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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:
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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:
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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
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
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