期刊
NATIONAL TAX JOURNAL
卷 63, 期 1, 页码 7-32出版社
NATL TAX ASSOC
DOI: 10.17310/ntj.2010.1.01
关键词
tax compliance; use tax; field experiment
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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