Boning, William C. <br/><br/>
Heard it Through the Grapevine:  Direct and Network Effects of a Tax Enforcement Field Experiment / 
William C. Boning, John Guyton, Ronald H. Hodge, II, Joel Slemrod, Ugo Troiano. 
 - Cambridge, Mass.  National Bureau of Economic Research  2018. 
 - 1 online resource:  illustrations (black and white); 
 - NBER working paper series  no. w24305 .
 - Working Paper Series (National Bureau of Economic Research)  no. w24305. .
<br/><br/> February 2018. 
<br/><br/> Tax enforcement may affect both the behavior of those directly treated and of some taxpayers not directly treated but linked via a network to those who are treated. A large-scale randomized field experiment enables us to examine both the direct and network effects of letters and in-person visits on withheld income and payroll tax remittances by at-risk firms. Visited firms remit substantially more tax. Their tax preparers' other clients also remit slightly more tax, while their subsidiaries remit slightly less. Letters have a much smaller direct effect and no network effects, yet may improve compliance at lower cost. 
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