Open AccessOn the effectiveness of reward-based policies: Are we using the proper concept of tax reward?
Author(s) -
Gaetano Lisi
Publication year - 2022
Publication title -
economics and business letters
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.197
H-Index - 4
ISSN - 2254-4380
DOI - 10.17811/ebl.11.1.2022.41-45
Subject(s) - economics , compliance (psychology) , tax policy , public economics , microeconomics , tax reform , psychology , social psychology
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.