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Tax Evasion, Welfare Fraud, and 'The Broken Windows' Effect : An Experiment in Belgium, France and the Netherlands

Lefebvre, Mathieu - 2012

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a ‘registered' income, the realization of...

Persistent link: https://www.econbiz.de/10013111703

Tax evasion and state productivity – An experimental study

Güth, Werner; Strauß, Sabine; Sutter, Matthias - Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft - 2002

In an overlapping generations-experiment with multiple families participants can either support their parents directly …

Persistent link: https://www.econbiz.de/10005765170

A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine

Bilotkach, Volodymyr - In: European Journal of Comparative Economics 3 (2006) 1, pp. 31-49

This paper examines the issue of tax evasion by enterprises through underreporting activity. We develop a view of this phenomenon as an equilibrium of the game between a businessman and an imperfectly monitored supervising official, in which a businessman can hide part of his profit and offer...

Persistent link: https://www.econbiz.de/10005000703

Tax Evasion: Cheating Rationally or Deciding Emotionally?

Montmarquette, Claude; Coricelli, Giorgio; Joffily, Mateus - Groupe d'Analyse et de Théorie Économique Lyon … - 2007

experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The …

Persistent link: https://www.econbiz.de/10005029828

Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion

Soliman, Amal; Jones, Philip; Cullis, John - In: Journal of Economic Psychology 40 (2014) C, pp. 175-186

While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a...

Persistent link: https://www.econbiz.de/10010738070

Tax evasion and emotions: An empirical test of re-integrative shaming theory

Coricelli, Giorgio; Rusconi, Elena; Villeval, Marie Claire - In: Journal of Economic Psychology 40 (2014) C, pp. 49-61

Shaming can be either of two types, shaming that becomes stigmatization of the offender and favors his exclusion from the community, or shaming that is followed by forgiveness and reintegration of the deviant. Here we test experimentally these aspects of shaming theory with a repeated...

Persistent link: https://www.econbiz.de/10011051381

Salience, incentives, and timely compliance: Evidence from speeding tickets

Dusek, Libor; Pardo, Nicolas; Traxler, Christian - 2020

This paper studies the enforcement of fines. We randomly assign 80,000 speeding tickets to treatments that increase the … experiment which documents the treatments' impact on priors about parameters of the compliance problem. Exploiting discontinuous … variation in fines, we then document a strong price responsiveness: a 1% increase in the payment obligation induces a 0 …

Persistent link: https://www.econbiz.de/10012428606

Salience, incentives, and timely compliance : evidence from speeding tickets

Dušek, Libor; Pardo, Nicolas; Traxler, Christian - 2020

Persistent link: https://www.econbiz.de/10012215740

Chapter 6 The Theory of Public Enforcement of Law

Polinsky, A. Mitchell; Shavell, Steven - In: Handbook of law and economics : volume 1, (pp. 403-454). 2007

costs of imposing fines; general enforcement; marginal deterrence; the principal-agent relationship; settlements; self …

Persistent link: https://www.econbiz.de/10014023510

Fines, non-payment, and revenues : evidence from speeding tickets

Traxler, Christian; Dušek, Libor - 2023

We estimate the effect of the level of fines on payment compliance and revenues collected from speeding tickets …. Exploiting discontinuous increases in fines at speed cutoffs and reform induced variation in these discontinuities, we implement …

Persistent link: https://www.econbiz.de/10014316890