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Remote tax authority
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DOI：10.1016/j.jacceco.2022.101570.png)
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Tax enforcement and compliance are critical features of any tax system. One way that prior studies examine these topics is by measuring taxpayer responses to different types of letters from a tax authority. We extend this research by focusing on 'remote firms' e firms with no physical presence in the tax authority's jurisdiction e and examining sales tax compliance. Specifically, we partner with the Texas Comptroller's office to conduct a randomized field experiment that examines whether and why firms comply with remote tax authority. Using a sample of remote firms with a recent history of late filing, we find that tax authority correspondence increases the average reported sales tax base by 105 percent and tax payments by $3,711, although the effects are short-lived. Our evidence suggests that the effect is driven by increased salience of firms' tax obligations. Our study offers key insights given the growth in cross-border transactions and remote taxation.Published by Elsevier B.V.
Keyword:
Sales tax
Tax compliance
Tax enforcement
Field experiment
Remote taxation
期刊
IF:
6.8
论文数:
1.5K
被引数:
1.7W
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