The Minnesota Income Tax Experiments

Who cheats on taxes? Can these people be identified, and how can they be encouraged to pay what they owe? Theses are perennial questions for government tax authorities. This book describes large, randomized, controlled experiments done in Minnesota to evaluate the best methods for increasing voluntary tax compliance with the income tax. Simultaneous experiments compared audit threats, better service to taxpayers, better forms design, and the impact of social norms on taxpaying. The results of the experiments point to cost-effective strategies for increasing compliance and show the value of social experiments in designing public policy.

About the author

Dr. Stephen Coleman has had a long career in academic and public policy research for the state of Minnesota and subsequently as a professor and director of the Center for Applied Research and Policy Analysis at Metropolitan State University, St. Paul, Minnesota, receiving several national awards. His current research work is on social conformity.

Product details

• Authors: Stephen Coleman
• Publisher: LAP Lambert Academic Publishing
• Languages: English, German
• Product format: Paperback / Softback
• Released: 01.01.2013
• EAN: 9783659466823
• ISBN: 978-3-659-46682-3
• No. of pages: 88
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > Taxes