A practical guide to setting up your Tax Evasion Game
Malezieux, AE
Date: 1 May 2018
Journal
Journal of Tax Administration
Publisher
Journal of Tax Administration
Related links
Abstract
Over the last four decades, an important stream of literature has studied tax compliance
behaviour in the laboratory through tax evasion games. In this review of over 70 papers, the
main results are summarised, highlighting the most prominent features of tax evasion games.
The results are interpreted in terms of laboratory tax ...
Over the last four decades, an important stream of literature has studied tax compliance
behaviour in the laboratory through tax evasion games. In this review of over 70 papers, the
main results are summarised, highlighting the most prominent features of tax evasion games.
The results are interpreted in terms of laboratory tax compliance. Variables that have a positive
impact on compliance are a non-student pool of subjects, a loaded frame, a directive way of
asking for compliance, a progressive tax regime, redistribution of tax funds, endogenous audits,
increased audit probability, larger fines and a one-off tax amnesty. Self-employed income and
a complex tax system are expected to have a negative impact, while the impact of earned
income, tax rates and public-good funds is unclear and deserves further investigation.
Economics
Faculty of Environment, Science and Economy
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