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Tax compliance as a coordination game
Journal of Economic Behavior & Organization, 2004This paper uses laboratory experiments to investigate compliance behavior when returns are selected for audit based upon the deviation of each individual's tax report from the average report of all other taxpayers. Our experimental results indicate that individuals find it difficult to coordinate on the zero-compliance equilibrium.
James Alm, Michael McKee
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Contingent Fees and Tax Compliance
SSRN Electronic Journal, 1997Abstract This paper examines the effects of banning contingent fees for tax return preparation services. The paper presents a principal-agent model in which a taxpayer contracts with a tax practitioner to attempt to resolve tax law uncertainty.
John Phillips, Richard C. Sansing
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Tax Compliance, Tax Morale and Governance Quality [PDF]
, 2007 Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle.
Torgler, Benno +2 more
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Tax Evasion and Tax Compliance
SSRN Electronic Journal, 1998This essay offers an overview of the theoretical and empirical research on tax evasion, delineating the variety of factors affecting noncompliance and examining possible remedies. Particular emphasis is placed on the institutional and procedural rules governing the tax enforcement policy.Revised version available: http://ssrn.com/abstract ...
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Attitudes, Incentives and Tax Compliance [PDF]
, 2004 Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory. We find that considering individuals’ attitudinal, personality and intention measures in addition to economic based variables provides a richer understanding of ...
V.U. Trivedi, M. Shehata, S. Mestelman
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