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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/10011292818
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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/10011977884
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Compliance with Endogenous Audit Probabilities
Konrad, Kai A. - 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/10013018281
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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
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Living in two neighborhoods : social interaction effects in the lab
Falk, Armin; Fischbacher, Urs; Gächter, Simon - 2009
interaction effects. We conduct a laboratory experiment that avoids the identification problem present in the field and allows us …
Persistent link: https://www.econbiz.de/10003799774
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The impact of fine size and uncertainty on punishment and deterrence : theory and evidence from the laboratory
Feess, Eberhard; Schildberg-Hörisch, Hannah; Schramm, … - 2015
punish, which in turn reduces the deterrence effect of high fines. Using a laboratory experiment, we identify these effects … of fines on punishment and deterrence. Partial effects are effects on potential violators' and punishers' decisions when …. This interdependency is important since, in the case of legal uncertainty, higher fines may reduce the willingness to …
Persistent link: https://www.econbiz.de/10011345790
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The impact of fine size and uncertainty on punishment and deterrence : theory and evidence from the laboratory
Feess, Eberhard; Schildberg-Hörisch, Hannah; Schramm, … - 2015
punish, which in turn reduces the deterrence effect of high fines. Using a laboratory experiment, we identify these effects … of fines on punishment and deterrence. Partial effects are effects on potential violators' and punishers' decisions when …. This interdependency is important since, in the case of legal uncertainty, higher fines may reduce the willingness to …
Persistent link: https://www.econbiz.de/10011347317
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The hidden costs of tax evasion : collaborative tax evasion in markets for expert services
Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 2014 - This version: 24. January 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/10010237657
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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/10010529409
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Dubious versus trustworthy faces : what difference does it make for tax compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that...
Persistent link: https://www.econbiz.de/10009786030