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Replication data for: Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany

Version
1
Resource Type
Dataset
Creator
  • Dwenger, Nadja
  • Kleven, Henrik
  • Rasul, Imran
  • Rincke, Johannes
Publication Date
2016-08-01
Description
  • Abstract

    We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20150083 (Text)
Publications
  • Dwenger, Nadja, Henrik Kleven, Imran Rasul, and Johannes Rincke. “Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany.” American Economic Journal: Economic Policy 8, no. 3 (August 2016): 203–32. https://doi.org/10.1257/pol.20150083.
    • ID: 10.1257/pol.20150083 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Dwenger, Nadja; Kleven, Henrik; Rasul, Imran; Rincke, Johannes (2016): Replication data for: Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114634V1