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
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  • 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

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