On the path-dependence of tax compliance

This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement parameters in the past. This finding has important policy implications. For instance, legal harmonization in the EU cannot be expected to reliably yield similar behavior in countries with different legal histories.

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Year of publication:	2010
Authors:	Bruttel, Lisa ; Friehe, Tim
Institutions:	Thurgauer Wirtschaftsinstitut an der Universität Konstanz
Subject:	tax compliance \| path dependence \| experiment

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Extent:	application/pdf
Series:	TWI Research Paper Series.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 59
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008740241