Tax Compliance and Data: What is Available and What is Needed

13 Pages Posted: 2 Sep 2016

See all articles by Benno Torgler

Benno Torgler

Queensland University of Technology; CREMA; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Date Written: September 2016

Abstract

After first providing an overview of useful survey data sources and commonly studied variables in the area of tax compliance, this article outlines the major tools and exploratory methods used in the field, including laboratory and field experiments, simulations and surveys. It also discusses future possibilities and the data required to progress in this area. It is thus particularly useful as a guide for those planning or just beginning to work in the tax compliance field.

Suggested Citation

Torgler, Benno, Tax Compliance and Data: What is Available and What is Needed (September 2016). Australian Economic Review, Vol. 49, Issue 3, pp. 352-364, 2016. Available at SSRN: https://ssrn.com/abstract=2833600 or http://dx.doi.org/10.1111/1467-8462.12158

Benno Torgler (Contact Author)

Queensland University of Technology ( email )

GPO Box 2434
2 George Street
Brisbane, Queensland 4001
Australia

CREMA

Gellertstrasse 18
Basel
Zurich, CH 8006
Switzerland

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5
Munich, DE-81679
Germany

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