Increasing tax compliance in Washington state: A field experiment

Govind S. Iyer; Philip Reckers; Debra L. Sanders

doi:10.17310/ntj.2010.1.01

Increasing tax compliance in Washington state: A field experiment

Govind S. Iyer
, Philip Reckers
, Debra L. Sanders

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

47 Scopus citations

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)
Pages (from-to)	7-32
Number of pages	26
Journal	National Tax Journal
Volume	63
Issue number	1
DOIs	https://doi.org/10.17310/ntj.2010.1.01
State	Published - Mar 2010

Keywords

Field experiment
Tax compliance
Use tax

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

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10.17310/ntj.2010.1.01

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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.",

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Increasing tax compliance in Washington state: A field experiment

Abstract

Keywords

ASJC Scopus subject areas

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