Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance

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.

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Year of publication:	2003-07
Authors:	Kirchler, Erich ; Maciejovsky, Boris ; Schwarzenberger, Herbert
Institutions:	Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft
Subject:	Tax evasion \| Misconception of chance \| Audits \| Sanctions \| Experimental economics

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Extent:	application/pdf
Series:	Papers on Strategic Interaction.
Type of publication:	Book / Working Paper
Notes:	9 pages
Classification:	C91 - Laboratory, Individual Behavior ; D44 - Auctions
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005765148