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The paper extends the standard tax evasion model by allowing for social interactions. In Manski?s (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10010262094
The paper extends the standard tax evasion model by allowing for social interactions. In Manski’s (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10005086291
The paper extends the standard tax evasion model by allowing for social interactions. In Manski’s (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10005822713
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10005696333
a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an … econometric model extends the Allingham-Sandmo-Yitzhaki tax evasion model to include self-consistency and endogenous social …
Persistent link: https://www.econbiz.de/10011845254
a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an … econometric model extends the Allingham-Sandmo-Yitzhaki tax evasion model to include self-consistency and endogenous social …
Persistent link: https://www.econbiz.de/10011872077
a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an … econometric model extends the Allingham–Sandmo–Yitzhaki tax evasion model to include self-consistency and endogenous social …
Persistent link: https://www.econbiz.de/10012921045
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10012717533
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide …
Persistent link: https://www.econbiz.de/10013318964
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...
Persistent link: https://www.econbiz.de/10005100604