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| Iskandar, Deden Dinar; Wuenscher, Tobias. |
| The degradation of environmental quality has been one of the main concerns in Indonesia. The government has mentioned the environmental tax as the instrument of environmental management; however, the primary potential problem will be the issue of compliance. Inspired by the situation in Indonesia, this study is expected to contribute on environmental regulation and tax compliance literatures by examining and comparing the impact of bribery, financial reward, and religious attitude on compliance in a developing country where the bribery prevails. The study employs laboratory experiment approach. The results indicate that bribery has the strongest impact; the presence of bribery significantly worsens the compliance. Financial reward enhances the compliance... |
| Tipo: Presentation |
Palavras-chave: Environmental tax; Compliance; Laboratory experiment; Environmental Economics and Policy; Public Economics. |
| Ano: 2012 |
URL: http://purl.umn.edu/124316 |
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