scholarly journals Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

2012 ◽  
Author(s):  
Philipp Dörrenberg ◽  
Denvil Duncan
Keyword(s):  
Labor Supply ◽  
Experimental Evidence ◽  
Tax Evasion ◽  
The Relationship

Perspectives

2017 ◽  
Author(s):  
Armin Schnider
Keyword(s):  
Experimental Investigation ◽  
Experimental Evidence ◽  
Empirical Evidence ◽  
False Memories ◽  
Experimental Basis ◽  
The Relationship ◽  
Scientific Standards

This chapter summarizes current interpretations of all forms of confabulations discussed in the book and reviews the relationship between the four forms of memory-related confabulations. Experimental investigation has confirmed the dissociation between various types of false memories and considerably advanced the understanding of the mechanisms of some forms of confabulation, in particular behaviourally spontaneous confabulation and false statements in anosognosia. Overall, experimental evidence is scarce; many models have no controlled experimental basis or extend their proposed range of application well beyond the empirical evidence. The chapter concludes with a call for heightened respect of basic scientific standards in the research on confabulation.

Tax compliance and social desirability bias of taxpayers: experimental evidence from Indonesia

2021 ◽  
pp. 1-18
Author(s):  
Endra Iraman ◽  
Yoshikuni Ono ◽  
Makoto Kakinaka
Keyword(s):  
Experimental Evidence ◽  
Social Desirability ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Computer Assisted ◽  
Social Desirability Bias ◽  
Lower Income ◽  
Tax Returns ◽  
List Experiment ◽  
Experiment Technique

Abstract Identifying taxpayers who engage in noncompliant behaviour is crucial for tax authorities to determine appropriate taxation schemes. However, because taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behaviour (social desirability bias). Our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who engage in tax evasion. Using a dataset obtained from a tax office in Jakarta, Indonesia, we conducted a computer-assisted telephone interviewing survey in 2019. Our results revealed that 13% of the taxpayers, old, male, corporate employees, and members of a certain ethnic group had reported lower income than their true income on their tax returns. These findings suggest that our research design can be a useful tool for understanding tax evasion and for developing effective taxation schemes that promote tax compliance.

Do informal reasoning fallacies really shape decisions? Experimental evidence

2021 ◽  
pp. 104346312110336
Author(s):  
Lucie Vrbová ◽  
Kateřina Jiřinová ◽  
Karel Helman ◽  
Hana Lorencová
Keyword(s):  
Decision Making ◽  
Experimental Evidence ◽  
Strong Support ◽  
Slippery Slope ◽  
Paired Comparisons ◽  
Anecdotal Evidence ◽  
Informal Reasoning ◽  
Cognitive Reflection ◽  
The Relationship ◽  
Fallacious Reasoning

Informal reasoning fallacies belong to a persuasive tactic, leading to a conclusion that is not supported by premises but reached through emotions and/or misleading and incomplete information. Previous research focused on the ability to recognize informal reasoning fallacies. However, the recognition itself does not necessarily mean immunity to their influence on decisions made. An experiment was designed to study the relationship between the presence of informal reasoning fallacies and a consequent decision. Having conducted paired comparisons of distributions, we have found some support for the hypothesis that informal reasoning fallacies affect decision-making more substantially than non-fallacious reasoning—strong support in the case of a slippery slope, weak in that of appeal to fear, anecdotal evidence argument defying evaluation. Numeracy and cognitive reflection seem to be associated with higher resistance to the slippery slope, but do not diminish appeal to fear.

Self-Interested Giving: The Relationship Between Conditional Gifts, Charitable Donations, and Donor Self-Interestedness

2021 ◽  
Author(s):  
Matthew Chao ◽  
Geoffrey Fisher
Keyword(s):  
Decision Analysis ◽  
Experimental Evidence ◽  
Laboratory Experiments ◽  
Self Report ◽  
Negative Effects ◽  
Charitable Donations ◽  
Prosocial Motives ◽  
The Gift ◽  
Other Regarding ◽  
The Relationship

Nonprofits regularly use conditional “thank you” gifts to entice prospective donors to give, yet experimental evidence suggests that their effects are mixed in practice. This paper uses multiple laboratory experiments to test when and why thank you gifts vary in effectiveness. First, we demonstrate that although gifts often increase donations to charities that donors did not rate highly, many of the same gifts had no effects or negative effects for charities that prospective donors already liked. We replicate these findings in a second experiment that uses a different range of charity and gift options as well as different measures of participant perceptions of a charity. We also find that making gifts optional, as is common in fundraising campaigns, does not eliminate these negative gift effects. In additional experiments, we directly test for donor motives using self-report and priming experiments. We find that thank you gifts increase (decrease) the weight that donors place on self-interested (prosocial) motives, leading to changes in donation patterns. Altogether, our results suggest that practitioners may find gifts more useful when appealing to donors not already familiar with or favorably inclined to their charity, such as during donor acquisition campaigns. They may be less useful when appealing to recent donors or others who already favor the charity, in part because the gift may activate mindsets or norms that emphasize self-interested motives instead of more prosocial, other-regarding motives. This paper was accepted by Yan Chen, decision analysis.

scholarly journals When Will People Pay to Pollute? Environmental Taxes, Political Trust and Experimental Evidence from Britain

2017 ◽  
Vol 49 (2) ◽  
pp. 661-682 ◽  
Author(s):  
Malcolm Fairbrother
Keyword(s):  
Public Opinion ◽  
Experimental Evidence ◽  
Environmental Protection ◽  
Political Trust ◽  
Environmental Taxes ◽  
Public Officials ◽  
Survey Experiments ◽  
Political Distrust ◽  
Negative Effect ◽  
The Relationship

This article presents results from survey experiments investigating conditions under which Britons are willing to pay taxes on polluting activities. People are no more willing if revenues are hypothecated for spending on environmental protection, while making such taxes more relevant to people – by naming petrol and electricity as products to which they will apply – has a modestly negative effect. Public willingness increases sharply if people are told that new environmental taxes would be offset by cuts to other taxes, but political distrust appears to undermine much of this effect. Previous studies have argued that political trust shapes public opinion with respect to environmental and many other policies. But this article provides the first experimental evidence suggesting that the relationship is causal, at least for one specific facet: cynicism about public officials’ honesty and integrity. The results suggest a need to make confidence in the trustworthiness of public officials and their promises more central to conceptualizations of political trust.

Sign in / Sign up

Export Citation Format

Share Document