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Living in Two Neighborhoods : Social Interactions in the Lab
Falk, Armin; Fischbacher, Urs; Gächter, Simon - 2004
interaction effects. We conduct an experiment that avoids the identification problem present in the field. Our novel design …
Persistent link: https://www.econbiz.de/10010262127
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The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services
Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 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 whether...
Persistent link: https://www.econbiz.de/10011288210
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The Impact of Fine Size and Uncertainty on Punishment and Deterrence: Theory and Evidence from the Laboratory
Feess, Eberhard; Schildberg-Hörisch, Hannah; Schramm, … - 2015
punish, which in turn reduces the deterrence effect of high fines. Using a laboratory experiment, we identify these effects … of fines on punishment and deterrence. Partial effects are effects on potential violators' and punishers' decisions when …. This interdependency is important since, in the case of legal uncertainty, higher fines may reduce the willingness to …
Persistent link: https://www.econbiz.de/10011401647
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Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
Piolatto, Amedeo; Rablen, Matthew D. - 2013
The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...
Persistent link: https://www.econbiz.de/10010328988
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Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio; Rablen, Matthew D. - 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/10011873539
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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...
Persistent link: https://www.econbiz.de/10010269102
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Too low to be true: The use of minimum thresholds to fight tax evasion
Tonin, Mirco - 2011
The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the administrative capacity of the tax authority is low, as it often happens in developing and transition countries. This paper draws on some international experiences in fighting tax evasion...
Persistent link: https://www.econbiz.de/10010285986
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Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru
Castro, Juan Francisco; Velásquez, Daniel; Beltrán, … - 2020
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/10012497875
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Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
Piolatto, Amedeo; Rablen, Matthew D. - Institute for the Study of Labor (IZA) - 2013
The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...
Persistent link: https://www.econbiz.de/10010884369
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - Institute for the Study of Labor (IZA) - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...
Persistent link: https://www.econbiz.de/10005017520