The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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19 IZA Discussion Papers
IZA Discussion Paper No. 18108
Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia
Sarah Dong, Agung Satyadini, Mathias Sinning
IZA Discussion Paper No. 17692
Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance
Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare
published online in: Review of Economics and Statistics, 28 January 2025
IZA Discussion Paper No. 17256
Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance
Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare
IZA Discussion Paper No. 14253
Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System
Sarah Dong, Mathias Sinning
published in: Journal of Behavioral and Experimental Economics, 2022, 100, 101900
IZA Discussion Paper No. 13407
Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea
Christopher Hoy, Luke McKenzie, Mathias Sinning
published in: Economic Development and Cultural Change, 2024, 72 (2), 691–723
IZA Discussion Paper No. 12982
Dynamic Incentives in Retirement Earnings-Replacement Benefits
Andres Dean, Sebastian Fleitas, Mariana Zerpa
published in: Review of Economics and Statistics, 2024, 106 (3), 762–777.
IZA Discussion Paper No. 12938
Media Bias and Tax Compliance: Experimental Evidence
Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiří Špalek
revised version published as 'Media negativity bias and tax compliance: experimental evidence' in: International Tax and Public Finance , 2022, 29, 1160 - 1212
IZA Discussion Paper No. 11714
Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
Philipp Doerrenberg, Andreas Peichl
published in: FinanzArchiv (FA), 2022, 78 (1), 44-86
IZA Discussion Paper No. 11599
Nudging Businesses to Pay Their Taxes: Does Timing Matter?
Christian Gillitzer, Mathias Sinning
published in: Journal of Economic Behavior and Organization, 2020, 169, 284-300
IZA Discussion Paper No. 10795
Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials
Nicholas Biddle, Katja Fels, Mathias Sinning
published in: Journal of Behavioral and Experimental Finance, 2018, 18, 30-49
IZA Discussion Paper No. 9013
Tax Compliance and Information Provision: A Field Experiment with Small Firms
Philipp Doerrenberg, Jan Schmitz
IZA Discussion Paper No. 8448
Tax Morale
Erzo F.P. Luttmer, Monica Singhal
published in: Journal of Economic Perspectives, 2014, 28 (4), 149–168
IZA Discussion Paper No. 7591
Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
Todd J. Kumler, Eric Verhoogen, Judith A. Frias
published in: Review of Economics and Statistics, 2020, 102 (5), 881–896.
IZA Discussion Paper No. 7255
The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance
Behnud Mir Djawadi, René Fahr
IZA Discussion Paper No. 6275
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?
Philipp Doerrenberg, Denvil Duncan, Clemens Fuest, Andreas Peichl
substantially revised version published in: Kyklos, 2014, 67 (1), 29-53
IZA Discussion Paper No. 5378
Progressive Taxation and Tax Morale
Philipp Doerrenberg, Andreas Peichl
revised version published in: Public Choice, 2013, 155 (3), 293-316
IZA Discussion Paper No. 4918
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Martin Halla
revised version published in: B.E. Journal of Economic Analysis & Policy, 2012, 12 (1), 1-27
IZA Discussion Paper No. 4843
The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
Martin Halla
published in: Friedrich Schneider (ed.), The Handbook on the Shadow Economy, Edward Elgar Publishing, 2011, 375-408
IZA Discussion Paper No. 2117
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Benno Torgler, Friedrich Schneider
published in: Social Science Quarterly, 88(2) 2007, 443–470
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