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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 … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …
Persistent link: https://www.econbiz.de/10009786030
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Complexity, honest mistakes, and tax evasion
Bardsley, Peter - 1995
Persistent link: https://www.econbiz.de/10000912982
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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 … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …
Persistent link: https://www.econbiz.de/10011292818
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Using real-time verification of self-reported information to reduce tax evasion
Hedeager, Kristian Stamp; Skov, Peer Ebbesen - 2021
Persistent link: https://www.econbiz.de/10012630827
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You don't need an invoice, do you? An online experiment on collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2022 - This version: April 27, 2022
Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....
Persistent link: https://www.econbiz.de/10013269930
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Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and …
Persistent link: https://www.econbiz.de/10014467360
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Essays on the behavioral effects of tax policy
Deskins, John - 2005
Persistent link: https://www.econbiz.de/10003384475
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The rule of law and the effective protection of taxpayers' rights in developing countries
Valderrama, Irma Mosquera; Mazz, Addy; Schoueri, Luís … - 2017
Persistent link: https://www.econbiz.de/10011747434
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011309492
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: October 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011346301