000134977 001__ 134977
000134977 005__ 20180118173628.0
000134977 037__ $$a354-2016-18129
000134977 041__ $$aen_US
000134977 245__ $$aThe Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia
000134977 260__ $$c2012-04
000134977 269__ $$a2012-04
000134977 300__ $$a27
000134977 336__ $$aConference Paper/ Presentation
000134977 520__ $$aThis study is intended to provide the clue regarding the determinants of compliance
with environmental tax under imperfect monitoring and the presence of bribery,
motivated by the case of Indonesia. The study is expected to contribute on
environmental policy and tax compliance literatures, particularly by examining the
impact of financial reward under the presence of bribery, aside of others
conventional compliance instruments such as tax rate, audit, and sanction. In
addition to financial reward, this study also incorporates the bribe explicitly as a
determinant of compliance. The study employs theoretical and experimental
approaches. While theoretical analysis find that the compliance will decrease with
tax rate and increase with audit, sanction, financial reward, and the bribe rate; the
experiment findings indicate that the impact of each determinant are vary according
to the existence of bribery. Despite the difference, both approaches show that the
bribery indeed hampers the compliance on environmental tax. The bribery
encourages the polluting firms to aggressively evade the environmental tax as the
tax rate increase and curbs the positive impact of financial reward in enhancing the
000134977 542__ $$fLicense granted by Kirsten  Pagel (pagel076@umn.edu) on 2012-09-28T15:51:34Z (GMT):

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000134977 650__ $$aEnvironmental Economics and Policy
000134977 6531_ $$aEnvironmental Tax
000134977 6531_ $$aCompliance
000134977 6531_ $$aTheoretical Approach
000134977 6531_ $$aLaboratory
000134977 700__ $$aIskandar, Deden Dinar
000134977 700__ $$aWuenscher, Tobias
000134977 700__ $$aBadhuri, Anik
000134977 773__ $$d2012
000134977 8564_ $$s261501$$uhttp://ageconsearch.umn.edu/record/134977/files/Deden%20Dinar_Iskandar_Determinants%20of%20Compliance%20on%20Environmental%20Tax.pdf
000134977 887__ $$ahttp://purl.umn.edu/134977
000134977 909CO $$ooai:ageconsearch.umn.edu:134977$$pGLOBAL_SET
000134977 912__ $$nSubmitted by Kirsten  Pagel (pagel076@umn.edu) on 2012-09-28T15:54:05Z
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  Previous issue date: 2012-04
000134977 982__ $$gAgricultural Economics Society>86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK
000134977 980__ $$a354