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Compliance with endogenous audit probabilities

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...

Persistent link: https://www.econbiz.de/10011294799

Tax morale and fairness in conflict: An experiment

Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019

evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay …

Persistent link: https://www.econbiz.de/10012110574

Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures

Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964

We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....

Persistent link: https://www.econbiz.de/10014501446

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

Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker

Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - 2012

Although paying taxes is a key element in a well-functioning civilized society, the understanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case of tax evasion, compliance levels are higher than would...

Persistent link: https://www.econbiz.de/10012168407

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

The Bright Side of Tax Evasion

Mill, Wladislaw; Schneider, Cornelius - 2023

tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 …

Persistent link: https://www.econbiz.de/10014377589

The hidden costs of tax evasion: Collaborative tax evasion in markets for expert services

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 2014

In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...

Persistent link: https://www.econbiz.de/10010397185

Tax morale and optimal taxation

Gueth, Werner; Sausgruber, Rupert - 2004

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax...

Persistent link: https://www.econbiz.de/10010261266

Salience, incentives, and timely compliance: Evidence from speeding tickets

Dusek, Libor; Pardo, Nicolas; Traxler, Christian - 2020

This paper studies the enforcement of fines. We randomly assign 80,000 speeding tickets to treatments that increase the … experiment which documents the treatments' impact on priors about parameters of the compliance problem. Exploiting discontinuous … variation in fines, we then document a strong price responsiveness: a 1% increase in the payment obligation induces a 0 …

Persistent link: https://www.econbiz.de/10012428606

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