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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
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The propagation of unethical behaviours : cheating responses to tax evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10013472380
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Legitimate Authorities and Rational Taxpayers : An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
Robbins, Blaine - 2018
In order to collect the revenue necessary to fund public goods, states are often required to both deter tax evasion and encourage voluntary tax compliance on the part of their citizens. While most prior research has focused on explaining tax evasion with standard economic model parameters, there...
Persistent link: https://www.econbiz.de/10012934720
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Gender, social value orientation, and tax compliance
D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...
Persistent link: https://www.econbiz.de/10011936249
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Beyond Punishment : A Tax Compliance Experiment with Taxpayers in Costa Rica
Torgler, Benno - 2008
Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students...
Persistent link: https://www.econbiz.de/10014215319
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Spillovers and long-run effects of messages on tax compliance: experimental evidence from Peru
Castro, Juan Francisco; Velásquez, Daniel; Beltrán … - 2020
We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...
Persistent link: https://www.econbiz.de/10012389777
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Malleability of preferences for honesty
Abeler, Johannes; Falk, Armin; Kosse, Fabian - 2021
Reporting private information is a key part of economic decision making. A recent literature has found that many people have a preference for honest reporting, contrary to usual economic assumptions. In this paper, we investigate whether preferences for honesty are malleable and what determines...
Persistent link: https://www.econbiz.de/10012517229
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Malleability of Preferences for Honesty
Abeler, Johannes; Falk, Armin; Kosse, Fabian - 2021
Reporting private information is a key part of economic decision making. A recent literature has found that many people have a preference for honest reporting, contrary to usual economic assumptions. In this paper, we investigate whether preferences for honesty are malleable and what determines...
Persistent link: https://www.econbiz.de/10013231961
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Malleability of preferences for honesty
Abeler, Johannes; Falk, Armin; Kosse, Fabian - 2021
Reporting private information is a key part of economic decision making. A recent literature has found that many people have a preference for honest reporting, contrary to usual economic assumptions. In this paper, we investigate whether preferences for honesty are malleable and what determines...
Persistent link: https://www.econbiz.de/10013190684
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Malleability of preferences for honesty
Abeler, Johannes; Falk, Armin; Kosse, Fabian - 2021
Reporting private information is a key part of economic decision making. A recent literature has found that many people have a preference for honest reporting, contrary to usual economic assumptions. In this paper, we investigate whether preferences for honesty are malleable and what determines...
Persistent link: https://www.econbiz.de/10012508761