scholarly journals A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine

2005 ◽  
Author(s):  
Volodymyr Bilotkach
Keyword(s):  
Experimental Evidence ◽  
Tax Evasion

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.

scholarly journals Can whistleblower programs reduce tax evasion? Experimental evidence

2019 ◽  
Vol 83 ◽  
pp. 101459
Author(s):  
David Masclet ◽  
Claude Montmarquette ◽  
Nathalie Viennot-Briot
Keyword(s):  
Experimental Evidence ◽  
Tax Evasion

Experimental Evidence on Mixing Modes in Income Tax Evasion

2006 ◽  
Vol 34 (6) ◽  
pp. 663-686 ◽  
Author(s):  
Ronald G. Cummings ◽  
Jorge Martinez-Vazquez ◽  
Michael McKee
Keyword(s):  
Experimental Evidence ◽  
Tax Evasion ◽  
Income Tax

Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence

2014 ◽  
Vol 65 (2) ◽  
Author(s):  
Christoph Bühren ◽  
Thorben C. Kundt
Keyword(s):  
Experimental Evidence ◽  
Prospect Theory ◽  
Tax Evasion ◽  
Work Effort ◽  
Real Effort

AbstractUsing a real effort experiment, we analyze the dependence of tax evasion on the amount of effort invested to generate income. In three treatments, subjects were either endowed with income or had to work moderately or arduously to earn it. In line with prospect theory, subjects evaded more taxes when they worked hard for their income. We find little evidence for the prediction that tax evasion in the endowed treatment is higher than that in the moderate-effort treatment.

Effort and Aspirations in Tax Evasion: Experimental Evidence

2009 ◽  
Vol 58 (3) ◽  
pp. 488-507 ◽  
Author(s):  
Erich Kirchler ◽  
Stephan Muehlbacher ◽  
Erik Hoelzl ◽  
Paul Webley
Keyword(s):  
Experimental Evidence ◽  
Tax Evasion

Tax Evasion and Moral Constraints: some Experimental Evidence

Kyklos ◽  
1997 ◽  
Vol 50 (3) ◽  
pp. 297-324 ◽  
Author(s):  
Luigi Bosco ◽  
Luigi Mittone
Keyword(s):  
Experimental Evidence ◽  
Tax Evasion
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