Kastlunger, Barbara; Kirchler, Erich; Mittone, Luigi; … - In: Journal of Economic Psychology 30 (2009) 3, pp. 405-418
The effect of different audit patterns on future compliance is studied in two experiments. A repeated measures design is used with participants filing taxes 60 times. Study 1 focuses on taxpayers' immediate reactions to audits and examines whether a strong decrease in compliance following an...