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Response times and tax compliance
Chan, Ho Fai; Dulleck, Uwe; Torgler, Benno - In: Games 10 (2019) 4/45, pp. 1-13
Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation …
Persistent link: https://www.econbiz.de/10012167817
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Taxation with mobile high-income agents : experimental evidence on tax compliance and equity perceptions
Casal, Sandro; Grimm, Veronika; Schächtele, Simeon - In: Games 10 (2019) 4/42, pp. 1-29
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax …
Persistent link: https://www.econbiz.de/10012167860
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Learning (not) to evade taxes
Prinz, Aloys - In: Games 10 (2019) 4/38, pp. 1-18
considered experiment. This negative trend was interpreted as a learning effect, in accordance with the stochastic version of the …
Persistent link: https://www.econbiz.de/10012167900
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Gaming the system : an investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17
To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...
Persistent link: https://www.econbiz.de/10012167814
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Can behavioral "nudges" improve compliance? : the case of Colombia social protection contributions
Alm, James; Rosales Cifuentes, Laura; Ortiz Niño, … - In: Games 10 (2019) 4/43, pp. 1-23
order to improve compliance, the Government used a controlled field experiment in which various "pop-up messages" were sent …
Persistent link: https://www.econbiz.de/10012167826
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Learning (not) to evade taxes
Prinz, Aloys - In: Games 10 (2019) 4, pp. 1-18
considered experiment. This negative trend was interpreted as a learning effect, in accordance with the stochastic version of the …
Persistent link: https://www.econbiz.de/10012227783
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Taxation with mobile high-income agents: Experimental evidence on tax compliance and equity perceptions
Casal, Sandro; Grimm, Veronika; Schächtele, Simeon - In: Games 10 (2019) 4, pp. 1-29
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax …
Persistent link: https://www.econbiz.de/10012227787
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Can behavioral "nudges" improve compliance? The case of Colombia social protection contributions
Alm, James; Rosales Cifuentes, Laura; Ortiz Niño, … - In: Games 10 (2019) 4, pp. 1-23
order to improve compliance, the Government used a controlled field experiment in which various "pop-up messages" were sent …
Persistent link: https://www.econbiz.de/10012227788
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Response times and tax compliance
Chan, Ho Fai; Dulleck, Uwe; Torgler, Benno - In: Games 10 (2019) 4, pp. 1-13
Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation …
Persistent link: https://www.econbiz.de/10012227790
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Gaming the system: An investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4, pp. 1-17
To a large extent, the body of research that looks at individuals' compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules in...
Persistent link: https://www.econbiz.de/10012227791