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Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014

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...

Persistent link: https://www.econbiz.de/10010403224

Topics in tax policy : evidence from an internet survey in Japan

Miyazaki, Tomomi; Tamaoka, Masayuki; Tomita, Ayu; … - 2021

Persistent link: https://www.econbiz.de/10012667753

Nudging for tax compliance : a meta-analysis

Antinyan, Armenak; Asatryan, Zareh - 2024 - This version: July, 2024

Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2.7 percentage points relative to the baseline where about...

Persistent link: https://www.econbiz.de/10014631813

Are your tax problems an opportunity not to pay taxes? : evidence from a randomized survey experiment

Blesse, Sebastian - 2021

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative...

Persistent link: https://www.econbiz.de/10012510337

Does legality matter? : the case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015

Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...

Persistent link: https://www.econbiz.de/10011309492

From friends to foes : national identity and collaboration in diverse teams

Laurentsyeva, Nadzeya - 2019

conflict makes national diversity more salient among existing and potential team members. I exploit this natural experiment to … quantify the role of social, identity-driven, costs for performance and formation of diverse teams. Using microdata from GitHub …, the world’s largest hosting platform for software projects, I estimate the causal impacts of a political conflict that …

Persistent link: https://www.econbiz.de/10012139577

A new policy of counteracting tax evasion - allowing the taxpayers to 'plea quilty'

Chu, C. Y. Cyrus - 1987

Persistent link: https://www.econbiz.de/10003514052

Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers

Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021

In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method...

Persistent link: https://www.econbiz.de/10012582761

Income tax noncompliance in Germany, 2001-2014

Fauser, Hannes; Godar, Sarah - 2021

This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...

Persistent link: https://www.econbiz.de/10012697780

Multidimensional tax compliance attitude

Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2023

Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...

Persistent link: https://www.econbiz.de/10014382941

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