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Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is lacking. We provide the first evidence from the field,...
Persistent link: https://www.econbiz.de/10011903051
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011894106
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011861538
This paper aims to provide a thorough theoretical formalisation of the ‘slippery slope’ framework in order to highlight the effects and the macroeconomic implications of the dynamics between power and trust. In particular, the proposed model is able to differentiate between coercive and...
Persistent link: https://www.econbiz.de/10011526915
Why do some individuals choose to evade taxes while others do not? One popular view is that some individuals cheat on their taxes because they are more dishonest, selfish, or perceive different social norms. There is, however, little direct evidence on this matter. In collaboration with the...
Persistent link: https://www.econbiz.de/10013246222
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....
Persistent link: https://www.econbiz.de/10014128727
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....
Persistent link: https://www.econbiz.de/10014147521
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....
Persistent link: https://www.econbiz.de/10014147524
This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories
Persistent link: https://www.econbiz.de/10014217822
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
Persistent link: https://www.econbiz.de/10014107943