Korndörfer, Martin; Krumpal, Ivar; Schmukle, Stefan C. - In: Journal of Economic Psychology 45 (2014) C, pp. 18-32
Due to its sensitive nature, tax compliance is difficult to study empirically, and valid information on tax evasion is rare. More specifically, when directly asked on surveys, respondents are likely to underreport their evasion behavior. Such invalid responses not only bias prevalence estimates...