independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how …

In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non …-enforcement evasion rents were broadly shared with consumers through lower prices. Our theoretical and empirical results explain this low … analysis shows that households at the bottom of the income distribution benefit more from the rents of evasion. …

willing to evade when a willingness to collude is signaled. The evasion discount is in most estimates not larger than the tax … subsidy for legal demand. Evasion is unlikely to be beneficial for many consumers in our setting. …

In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by …