The Effect of a Tax Training Program on Tax Compliance and Business Outcomes of Starting Entrepreneurs: Evidence from a Field Experiment

Hanskje Nagel, Laura Rosendahl Huber, Mirjam Van Praag, Sjoerd Gosling

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review


This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting
TidsskriftJournal of Business Venturing
Udgave nummer2
Sider (fra-til)261-283
Antal sider23
StatusUdgivet - mar. 2019

Bibliografisk note

Published online: 22 November 2018


  • Tax training
  • New venture performance
  • Entrepreneurial behavior
  • Tax compliance
  • Field experiment
  • Intervention
  • First-time entrepreneurs