Aufsatz in Zeitschrift
How to Incentivize Tax Compliance when Households Demand Services? What Works (Better) and General Limitations
Lilith Burgstaller, Sarah Necker
CESifo, Munich, 2023
EconPol Forum 24 (1), 38-41
CESifo, Munich, 2023
EconPol Forum 24 (1), 38-41
- Several countries use household tax credits to incentivize tax compliance in the provision of household services
- Tax credits increase households’ willingness to pay for an invoice; however, the effectiveness depends on their design
- A tax credit that makes the financial benefit salient to consumers is most (cost-)effective
- Governments should consider that tax credits are related to high windfall effects
Enthalten in Zeitschrift bzw. Sammelwerk
EconPol Forum 01/2023: Climate Change: Greening the Economy by Green Finance?
CESifo, Munich, 2023