Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964
We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....