Specious Confidence after Tax Audits: A Contribution to theDynamics of Compliance

Dynamics of compliance, depending on audit probability, sanctions, and the time lagbetween audits, are investigated in a tax experiment. Compliance varied significantlyover 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:	2003-07-01
Authors:	Kirchler, Erich ; Maciejovsky, Boris ; Schwarzenberger, Herbert
Institutions:	Max-Planck-Institut für Ökonomik <Jena> / Abteilung Strategische Interaktion
Subject:	Experimentelle Wirtschaftsforschung \| experiment \| Steuerflucht \| tax evasion \| Sanktion \| sanctions

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Extent:	174080 bytes 9 p. application/pdf
Series:	Max-Planck-Institut für Ökonomik - Papers on Strategic Interaction Discussionpaper ; 0314(2003)
Type of publication:	Book / Working Paper
Language:	English
Classification:	C91 - Laboratory, Individual Behavior ; D44 - Auctions ; Corporate tax policy ; Taxation, choice of legal form and taxation ; Simulation methods ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005866915