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To experiment or not to experiment in tax policy?
Halduskultuur, 2023 Despite the increasing use of experiments in policy-making the suitability of experimenting in the public sector context is still under debate. In this article, we focus on experimenting in the field of tax policy and ask: what are the promises and pitfalls of using experimental approaches in tax policy?
Nastassia Harbuzova +6 more
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A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies
Maliye Çalışmaları Dergisi, 2023 Tax compliance is the complete and timely fulfillment of taxpayers’ tax obligations as per tax laws and regulations. Notably, the survey method has mainly been used in the tax compliance studies conducted in Turkey.In the international literature, many ...
Erhan Çelik, İsa Sağbaş
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Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?
Frontiers in Psychology, 2021 Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members.
Philipp Chapkovski +2 more
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Tax morale and fairness in conflict an experiment [PDF]
Journal of Economic Psychology, 2019 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. Yet voluntary compliance is reduced if participants learn
Engel, C., Mittone, L., Morreale, A.
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Does the standardisation of tax enforcement improve corporate financial reporting quality?
China Journal of Accounting Studies, 2022 Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural ...
Xiaojian Tang +3 more
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The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment [PDF]
FinanzArchiv, 2011 We present a simple model with tax biases that shows that tax perception depends on (1) the tax rate, (2) tax salience, and (3) tax experience. To test our model predictions, we first draw on the results of Fochmann et al. (2013) and show that tax misperceptions are lower with a higher tax rate.
Fochmann, Martin, Weimann, Joachim
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Delayed feedback, regulatory fit and goal framing effects on tax compliance: An exploratory study
Revista de Ciencias Economicas, 2022 This research shows the main effects of three variables on tax compliance. Specifically, a) the goal framing message (positive or negative message) about tax compliance importance addressed to taxpayers, b) the prevention and promotion orientation of ...
Ronald Mora-Esquivel +2 more
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Flat Tax: European Experiences and the Italian Proposals
Revista Hacienda Pública Española, 2021 The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the ap¬plications of this model that have taken place so far in some countries and its impact on financial and economic indicators.
Massimo Baldini +1 more
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The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
Frontiers in Psychology, 2022 The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and ...
Rui Ding, Yuanyuan Cao, Yanqi Sun
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A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent? [PDF]
SSRN Electronic Journal, 2016 We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%.
Kurokawa, Hirofumi +2 more
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