Abstract
This paper reports the results of afield experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty awareness. Results indicated that the enforcement strategy produced a same-period improvement in use tax compliance. Subsequent year effects were not examined. Compliance with the B&O tax was unaffected.
Original language | English (US) |
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Pages (from-to) | 7-32 |
Number of pages | 26 |
Journal | National Tax Journal |
Volume | 63 |
Issue number | 1 |
DOIs | |
State | Published - Mar 2010 |
Keywords
- Field experiment
- Tax compliance
- Use tax
ASJC Scopus subject areas
- Accounting
- Finance
- Economics and Econometrics