We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand setting in which symmetric firms and consumers sell and buy a homogeneous product, when human participants make decisions as firms and consumers. We investigate how market power and information...

We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. The first, as is the case...

We analyse corporate tax avoidance in a stylized experimental Bertrand setting withhomogenous products and symmetric firms and consumers. More specifically, we investigate how market size and information disclosure of firms’ tax avoidance behaviour could reduce corporate tax avoidance. We find...