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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 …

Persistent link: https://www.econbiz.de/10011347317

Nudging the electorate : what works and why?

Kölle, Felix; Lane, Tom; Nosenzo, Daniele; Starmer, Chris - 2017

field experiment, ahead of the 2015 UK General Election, whereby postcards were sent to 7,679 unregistered students living …, were not effective in raising registration. In a separate experiment, the authors also showed that the differences in these …

Persistent link: https://www.econbiz.de/10011660781

The moderating role of social norms on tax compliance model : a laboratory experimental evidence in Indonesia

Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Contemporary economics 16 (2022) 4, pp. 410-423

fraud as incorrect behavior. From an economic perspective, taxpayers consider the social norms because violations of the tax … rules bring social pressures that have an economic impact on the perpetrators of tax fraud. This study uses an experimental …

Persistent link: https://www.econbiz.de/10013488606

The excess burden of tax evasion – An experimental detection-concealment contest

Bayer, Ralph-C; Sutter, Matthias - Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft - 2003

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detect ion, of tax evasion. We show that (socially inefficient) efforts depend positively on the...

Persistent link: https://www.econbiz.de/10005824115

The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest

Bayer, Ralph-C; Sutter, Matthias - School of Economics, University of Adelaide - 2004

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax...

Persistent link: https://www.econbiz.de/10008520858

The excess burden of tax evasion - An experimental detection- concealment contest

Bayer, Ralph C; Sutter, Matthias - EconWPA - 2004

Persistent link: https://www.econbiz.de/10005062718

The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest

Bayer, Ralph-C; Sutter, Matthias - School of Economics, University of Adelaide - 2003

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detection, of tax evasion. We show that (socially inefficient) efforts depend positively on the...

Persistent link: https://www.econbiz.de/10008462892