ENCOURAGING TAX COMPLIANCE WITH POSITIVE INCENTIVES: A CONCEPTUAL FRAMEWORK AND RESEARCH DIRECTIONS

SMITH, KENT W.;STALANS, LORETTA J.

LAW AND POLICY, n.º 1/1991, pág. 35

1. Methods of changing behavior through positiveìincentives. 2. Types of positive incentives and theirìeffects. 3. Implications for program implementation andìevaluation. 4. Concluding observations.