Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction … sellers report, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax … revenue is low. Pricing, incidence, and reporting patterns in all treatments can be explained by a model of lying costs with …