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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008536036
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Volkswirtschaftliche Fakultät, … - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008472807
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Tax Compliance with Strategic Auditors : An Experimental Study
Murakami, Yutaro - 2015
The purpose of this study is to experimentally investigate an analytical model of tax compliance, assuming a game-theoretic situation between a taxpayer and a tax auditor. Specifically, we focus on the following three research questions. First, would the taxpayer's behavior change if the tax...
Persistent link: https://www.econbiz.de/10013013104
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009489006
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2011
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009407583
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Tax morale and fairness in conflict : an experiment
Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019
evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay …
Persistent link: https://www.econbiz.de/10011977884