We consider a lie-catching experiment with 9240 judgements. A set of videotapes shows subjects participating in a tax compliance experiment. The subjects chose whether or not to misreport. Subjects knew that underreporters were chosen for an audit with some probability. An audit led to detection...

In a tax compliance experiment with real face-to-face communication between declaring subjects and officers, we analyse the role of both the subject's and the officer's gender for deceptive behaviour. We do not find, first, that the amount of underreporting generally depends on the officer's...

We study deception choices, the self-selection of capable and less capable deceivers and deception detection in a tax compliance experiment. We find large systematic differences between whether subjects are perceived as honest or as dishonest. Taxpayers are seemingly aware of these perceptions....