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Monetary and non-Monetary Incentives to Boost Tax Payment a Controlled Experiment Imprimir E-mail

MONETARY AND NON-MONETARY INCENTIVES TO BOOST TAX PAYMENTA CONTROLLED EXPERIMENT

 

Victoria, Giarrizzo
Facultad de Ciencias Económicas
Universidad de Buenos Aires
Córdoba 2120, Piso 1. CABA
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SUMMARY

After centuries in which control and punishment formed the basis of policies designed to combat tax evasion, the results in many world economies are far from expected. Paying taxes is a resisted action, a few people are predisposed to do so voluntarily and that bias is reduced if people perceive inefficiencies from the State. When that happens, controls and penalties, although necessary, become insufficient and it is necessary to create parallel incentives. This research shows evidence of the usefulness of positive incentives and the need to replace the traditional control scheme and penalties for a control scheme, punishments and rewards. Supported by a controlled experiment contrasts the results of the allocation of awards for a good contributor, showing some advantages of non-cash prizes on the prize money.

KEY WORDS: Behavioral Economics; Tax Evasion; Rewards; Punishments.

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