In most experimental studies of tax evasion, participants are instructed that they may report any amount of income from …-world tax authorities unambiguously demand compliance. We develop two new settings for conducting tax experiments. Both involve … required to pay a “participation fee†analogous to a tax produces remarkably high compliance rates and less sensitivity to …

perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others … in favorable mental tax accounting practices to foster voluntary compliance. …

revenues and for dividend earnings and whether (ii) an increase in tax penalty or (iii) an increase in audit frequency … increases tax compliance. The results indicate that participants did not form separate mental accounts for sale revenues and for … income to the tax authorities. Furthermore, the results indicate that an increase in tax penalties as well as an increase in …

Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion … asymmetric evaluation of tax payments and tax refunds. Our result is robust to treatment variation. However, if individuals have … to complete only one tax declaration (but still decide on gains and losses) and we therefore expect subjects to use only …

experiment in which anonymous individuals decided to enter an \all-you-can-eat" pizza restaurant; a random selection of those …

pro social preferences (Future pro-environmental behavior) within Madagascar rural areas, using a natural field experiment …