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Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10012918223
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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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Tax Incidence in the Presence of Tax Evasion
Dörrenberg, Philipp - 2014
experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers …
Persistent link: https://www.econbiz.de/10013054598
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The Hidden Costs of Tax Evasion : Collaborative Tax Evasion in Markets for Expert Services
Balafoutas, Loukas - 2015
We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the good. Our results suggest that tax evasion attempts – independently of...
Persistent link: https://www.econbiz.de/10013021526
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Welfare Improving Tax Evasion
Canta, Chiara - 2020
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...
Persistent link: https://www.econbiz.de/10012828005
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Prospect Theory and Tax Evasion : A Reconsideration of the Yitzhaki Puzzle
Piolatto, Amedeo - 2013
Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four … distinct elements of prospect theory and find loss aversion and probability weighting to be redundant in respect of the puzzle …. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These …
Persistent link: https://www.econbiz.de/10013072161
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Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Dörrenberg, Philipp - 2012
laboratory experiment in which all participants undertake a real-effort task over several rounds. Subjects face a tax rate, which …
Persistent link: https://www.econbiz.de/10013099103
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior : A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10013146174
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Tax Evasion, Minimum Wage Non-Compliance and Informality
Basu, Arnab K. - 2012
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...
Persistent link: https://www.econbiz.de/10013113080
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Tax Evasion, Welfare Fraud, and 'the Broken Windows' Effect : An Experiment in Belgium, France and the Netherlands
Lefèbvre, Mathieu - 2011
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...
Persistent link: https://www.econbiz.de/10013127327