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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/10010280820
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Gender, Social Value Orientation, and Tax Compliance
D'Attoma, John - 2019
experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as reported income as a percentage … of total earned income in the experiment. We uncover that women declare a significantly higher percentage of their income …
Persistent link: https://www.econbiz.de/10012892214
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Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - 2021
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post … particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled … compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years …
Persistent link: https://www.econbiz.de/10013317223
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Tax morale and optimal taxation
Gueth, Werner; Sausgruber, Rupert - 2004
We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax...
Persistent link: https://www.econbiz.de/10010261266
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The Bright Side of Tax Evasion
Mill, Wladislaw; Schneider, Cornelius - 2023
tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 …
Persistent link: https://www.econbiz.de/10014377589
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Too Lucky to be True - Fairness Views under the Shadow of Cheating
Bortolotti, Stefania; Soraperra, Ivan; Sutter, Matthias; … - 2017
experiment, we let third parties redistribute resources between two stakeholders who could earn money either by choosing a safe …
Persistent link: https://www.econbiz.de/10011698730
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Complexity and Distributive Fairness Interact in Affecting Compliance Behavior
Bellemare, Charles; Deversi, Marvin; Englmaier, Florian - 2019
obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are …
Persistent link: https://www.econbiz.de/10012141100
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Selection into Leadership and Dishonest Behavior of Leaders : A Gender Experiment
Grosch, Kerstin - 2020
being dishonest and dismissing higher monetary benefits for others. In a within-subjects experiment, we analyze such a …
Persistent link: https://www.econbiz.de/10012824596
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Complexity and Distributive Fairness Interact in Affecting Compliance Behavior
Bellemare, Charles - 2019
obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are …
Persistent link: https://www.econbiz.de/10012860571
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Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment
Bicchieri, Cristina; Dimant, Eugen; Xiao, Erte - 2021
Research examining the effect of weak punishment on conformity indicates that punishment can backfire and lead to suboptimal social outcomes. We examine whether this effect is due to a lack of perceived legitimacy of rule enforcement, which would enable agents to justify selfish behavior. We...
Persistent link: https://www.econbiz.de/10013228854