Monetary and non-monetary incentives to boost tax paymenta controlled experiment
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 ine...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2012
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| Subjects: | |
| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655 |
| _version_ | 1824325947580481536 |
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| author | Giarrizzo , Victoria |
| author_facet | Giarrizzo , Victoria |
| author_sort | Giarrizzo , Victoria |
| collection | Revista Vision de Futuro |
| description | 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. |
| format | Online |
| id | ojs-article-655 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2012 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-6552021-11-17T19:23:49Z Monetary and non-monetary incentives to boost tax paymenta controlled experiment Incentivos monetarios y no monetarios para impulsar el pago de impuestos. Un experimento controlado Giarrizzo , Victoria Behavioral economics; Tax evasion; Rewards; Punishments Economía del comportamiento; Evasión tributaria; Recompensas; Castigos 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. Tras siglos donde controlar y castigar conformó la base de las políticas diseñadas para combatir la evasión, los resultados en muchas economías del mundo están lejos de lo esperado. Pagar impuestos es una acción resistida, pocas personas se muestran predispuestas a hacerlo voluntariamente y esa predisposición es menor si la población percibe ineficiencias en el Estado. Cuando eso ocurre, los controles y castigos, si bien necesarios, se vuelven insuficientes y es necesario crear incentivos paralelos. Esta investigación arroja evidencia sobre la utilidad de los incentivos positivos y de la necesidad de reemplazar el tradicional esquema de controles y castigos por un esquema de controles, castigos y premios. Apoyados en un experimento controlado se contrastan los resultados de la asignación de premios al buen contribuyente, demostrando algunas ventajas de los premios no monetarios por sobre los premios monetarios. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2012-06-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655 Scientific Journal Visión de Futuro; Vol. 16 No. 2 (2012): Julio /Diciembre Visión de Futuro; Vol. 16 No. 2 (2012): Julio /Diciembre Revista Científica Visión de Futuro; Vol. 16 Núm. 2 (2012): Julio /Diciembre 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655/571 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655/572 https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Behavioral economics; Tax evasion; Rewards; Punishments Economía del comportamiento; Evasión tributaria; Recompensas; Castigos Giarrizzo , Victoria Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title | Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title_alt | Incentivos monetarios y no monetarios para impulsar el pago de impuestos. Un experimento controlado |
| title_full | Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title_fullStr | Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title_full_unstemmed | Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title_short | Monetary and non-monetary incentives to boost tax paymenta controlled experiment |
| title_sort | monetary and non monetary incentives to boost tax paymenta controlled experiment |
| topic | Behavioral economics; Tax evasion; Rewards; Punishments Economía del comportamiento; Evasión tributaria; Recompensas; Castigos |
| topic_facet | Behavioral economics; Tax evasion; Rewards; Punishments Economía del comportamiento; Evasión tributaria; Recompensas; Castigos |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/655 |
| work_keys_str_mv | AT giarrizzovictoria monetaryandnonmonetaryincentivestoboosttaxpaymentacontrolledexperiment AT giarrizzovictoria incentivosmonetariosynomonetariosparaimpulsarelpagodeimpuestosunexperimentocontrolado |