Narrow search
Showing 1 - 10 of 72,005
Cover Image
Tax Morale and Optimal Taxation
Güth, Werner; Sausgruber, Rupert - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2004
We study experimentally how taxpayers choose between two taxregimes to fund a public good. The first-best tax regime imposes ageneral, distortion-free income tax. However, this tax cannot be enforced.The second-best alternative supplements the income tax by a specificcommodity tax. This tax...
Persistent link: https://www.econbiz.de/10005866846
Cover Image
The excess burden of tax evasion - An experimental detection-concealment contest
Bayer, Ralph-C.; Sutter, Matthias - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2003
We present an experimental study on the wasted resources associated with tax evasion. The waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detect ion, of tax evasion. We show that (socially ineffcient) efforts depend positively on the...
Persistent link: https://www.econbiz.de/10005866877
Cover Image
Tax evasion and state productivity - Anexperimental study
Güth, Werner; Strauß, Sabine; Sutter, Matthias - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2002
In an overlapping generations-experiment with multiple families participants caneither support their parents directly …
Persistent link: https://www.econbiz.de/10005867009
Cover Image
Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance
Kirchler, Erich; Maciejovsky, Boris; Schwarzenberger, … - Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft - 2003
Dynamics of compliance, depending on audit probability, sanctions, and the time lag between audits, are investigated in … a tax experiment. Compliance varied significantly over time: it decreased immediately after an audit and increased … afterwards, especially if audits were frequent and sanctions high. …
Persistent link: https://www.econbiz.de/10005765148
Cover Image
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
Cover Image
Mental accounting in tax evasion decisions : an experiment on underreporting and overdeducting
Fochmann, Martin; Wolf, Nadja - 2015
Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion of gains and losses. As taxpayers can evade taxes by either underreporting their income or by overdeducting expenses, we study whether there is a significant difference if...
Persistent link: https://www.econbiz.de/10010511381
Cover Image
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
Cover Image
The bright side of tax evasion
Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023
tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 …
Persistent link: https://www.econbiz.de/10014334081
Cover Image
Mental accounting and the impact of tax penalty and audit frequency on the declaration of income: An experimental analysis
Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - 2001
We investigate (i) whether traders on an experimental asset market form different and separate mental accounts for sale revenues and for dividend earnings and whether (ii) an increase in tax penalty or (iii) an increase in audit frequency increases tax compliance. The results indicate that...
Persistent link: https://www.econbiz.de/10010310417
Cover Image
Mental accounting and the impact of tax penalty and audit frequency on the declaration of income: An experimental analysis
Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - Sonderforschungsbereich 373, Quantifikation und … - 2001
We investigate (i) whether traders on an experimental asset market form different and separate mental accounts for sale revenues and for dividend earnings and whether (ii) an increase in tax penalty or (iii) an increase in audit frequency increases tax compliance. The results indicate that...
Persistent link: https://www.econbiz.de/10010956538