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Collaborative Tax Evasion in the Provision of Services to Consumers – a Field Experiment
Doerr, Annabelle; Necker, Sarah - 2021
We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market which allows anyone to sell anonymously, a willingness to evade is prevalent....
Persistent link: https://www.econbiz.de/10013239587
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Tax Compliance and Information Provision – A Field Experiment with Small Firms
Dörrenberg, Philipp - 2015
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...
Persistent link: https://www.econbiz.de/10013022485
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When Nudges Fail to Scale : Field Experimental Evidence from Goal Setting on Mobile Phones
Löschel, Andreas - 2020
mobile phones that can be used by the majority of the population. The app randomizes a goal-setting nudge prompting users to … effect of the nudge on electricity consumption among app users. A likely mechanism of the null effect is unfavorable self … biases that typically explain why goal setting affects behavior. We also find that the nudge significantly decreases the …
Persistent link: https://www.econbiz.de/10012823055
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Linking Savings Behavior, Confidence and Individual Feedback : A Field Experiment in Ethiopia
Avdeenko, Alexandra - 2019
In this paper we investigate behavioral constraints to savings among smallholder farmers in rural Ethiopia. Increasing savings by overcoming such behavioral constraints has been documented to have positive effects on various outcomes such as health, education, and agricultural investments. We...
Persistent link: https://www.econbiz.de/10012858261
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Nudging for Tax Compliance : A Meta-Analysis
Antinyan, Armenak - 2020
Taxpayer nudges - behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers - are used increasingly by governments because of their potential cost-effectiveness in raising tax revenue. We collect about a thousand treatment...
Persistent link: https://www.econbiz.de/10012846304
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Cross-Border Tax Evasion after the Common Reporting Standard : Game Over?
Casi-Eberhard, Elisa - 2020
Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have...
Persistent link: https://www.econbiz.de/10012851414
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
Changes to the degree of a tax system’s progressiveness are a key element of many introduced or considered tax reforms. Especially, flat tax reforms have received increasing attention resulting from their popularity among Eastern European countries. Proponents claim that their simplicity and...
Persistent link: https://www.econbiz.de/10014196144
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Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment
Dörrenberg, Philipp - 2017
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher tax morale than those in a social-norm treatment. This...
Persistent link: https://www.econbiz.de/10012944123
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On Tax Evasion, Entrepreneurial Generosity and Fungible Assets
Bittschi, Benjamin - 2016
We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital income exhibit a positive effect, the remaining...
Persistent link: https://www.econbiz.de/10012994848
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Experimental and Non-Experimental Evidence on Limited Attention and Present Bias at the Gym
Habla, Wolfgang; Muller, Paul - 2019
We show that limited attention and present bias contribute to low levels of exercise. First, ina large randomized experiment, we find that email reminders increase gym visits by 13 % andthat they benefit nearly all types of individuals. Limited attention can explain these effects.Second, using a...
Persistent link: https://www.econbiz.de/10014110775