On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?

• Gaetano Lisi ^[1]
  1. [1] Università degli Studi eCampus

     Università degli Studi eCampus

     Novedrate, Italia

     
• Localización: Economics and Business Letters, ISSN-e 2254-4380, Vol. 11, Nº. 1, 2022, págs. 41-45
• Idioma: inglés
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• Resumen

  • Tax reward is considered an important element of fiscal policies for spurring tax compliance. Empirically, however, the effectiveness of reward-based policies is not confirmed. This short theoretical paper suggests that this discrepancy might just be due to the use of a “wrong” concept of tax reward in empirical and experimental works.