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Inequitable wages and tax evasion
Dezső, Linda; Alm, James; Kirchler, Erich - In: Journal of behavioral and experimental economics 96 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013397917
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An experimental study of compliance and leverage in auditing and regulatory enforcement
Cason, Timothy N.; Gangadharan, Lata - In: Economic inquiry : journal of the Western Economic … 44 (2006) 2, pp. 352-366
Persistent link: https://www.econbiz.de/10003316239
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On the external validity of laboratory tax compliance experiments
Alm, James; Bloomquist, Kim M.; McKee, Michael J. - In: Economic inquiry : journal of the Western Economic … 53 (2015) 2, pp. 1170-1186
Persistent link: https://www.econbiz.de/10011344410
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Why do people evade taxes? : new experimental evidence from Greece
Kaplanoglou, Georgia; Rapanos, Basilēs Th. - In: Journal of behavioral and experimental economics 56 (2015), pp. 21-32
Persistent link: https://www.econbiz.de/10011434575
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Media Bias and Tax Compliance : Experimental Evidence
Fišar, Miloš - 2020
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure …
Persistent link: https://www.econbiz.de/10012842051
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Tax Compliance and Information Provision : A Field Experiment with Small Firms
Dörrenberg, Philipp - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment …
Persistent link: https://www.econbiz.de/10013023430
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Spillovers and Long-Run Effects of Messages on Tax Compliance : Experimental Evidence from Peru
Castro, Juan Francisco; Velásquez, Daniel; Beltran, Arlette - 2021
We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...
Persistent link: https://www.econbiz.de/10013314732
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Tax Evasion : Cheating Rationally or Deciding Emotionally?
Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2021
experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The …
Persistent link: https://www.econbiz.de/10013316778
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How choice architecture can promote and undermine tax compliance : testing the effects of prepopulated tax returns and accuracy confirmation
Dijk, Wilco W. van; Goslinga, Sjoerd; Terwel, Bart W.; … - In: Journal of behavioral and experimental economics 87 (2020)
Persistent link: https://www.econbiz.de/10012498634
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What distinguishes people who turn into tax evaders when properly incentivized from those who don't? : an experimental study using hypothetical scenarios
Laine, Tei; Silander, Tomi; Sakamoto, Kayo - In: Journal of behavioral and experimental economics 85 (2020)
Persistent link: https://www.econbiz.de/10012243033