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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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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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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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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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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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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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Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden [PDF]
SSRN Electronic Journal, 2014 We report results from a survey experiment aimed at testing whether providing information on the national public expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes.
Abbiati, Lorenzo +2 more
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THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION
Copernican Journal of Finance & Accounting, 2022 This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl +2 more
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