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The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...
Persistent link: https://www.econbiz.de/10011565549
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
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/10011936249
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms …
Persistent link: https://www.econbiz.de/10011872948
experiment where, for given levels of audit probabilities, fines and tax rates, subjects have to declare their income after … information treatment, are associated, in the context of our experiment, with a significantly larger growth in evasion intensity …
Persistent link: https://www.econbiz.de/10011845254
Much of economics assumes that higher incentives increase participation in a transaction only because they exceed more … costly, higher incentives also change reservation prices to further increase participation. A higher incentive makes people …. Hence, incentives change not only what people choose, but also what they believe their choices entail. This result informs …
Persistent link: https://www.econbiz.de/10011588031
. We conduct a behavioral experiment that confirms these predictions, both for experimental variation in the costs of …
Persistent link: https://www.econbiz.de/10011863553
We study how different demographic groups respond to incentives by comparing their performance in "high" and "low …
Persistent link: https://www.econbiz.de/10011996241
Economists and management scholars have argued that the scope of incentives to increase cooperation in organizations is … prevailing cooperation levels among employees before they can set incentives to promote cooperation. In addition, employees …-liefs about the cooperativeness of others. Incentives hence have strong positive effects on cooperative beliefs, irrespective of …
Persistent link: https://www.econbiz.de/10014227737
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