Tax Evasion and the Source of Income
A series of experiments in Albania and the Netherlands give us the opportunity to compare behavioral patterns related to tax evasion. Subjects have to decide between a random 'registered' income, the realization of which will be known to the experimenter for sure, and a random 'unregistered' income that will only be known to the experimenter with some (audit) probability. After the actual income has been determined, subjects have to report it and pay taxes accordingly. If they are audited, there is a fine for underreporting. This experiment was organized (separately) among high school pupils,... Mehr ...
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Dokumenttyp: | doc-type:workingPaper |
Erscheinungsdatum: | 2002 |
Verlag/Hrsg.: |
Amsterdam and Rotterdam: Tinbergen Institute
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Schlagwörter: | ddc:330 / C91 / H26 / O17 / O57 / Tax evasion / Cross-country studies / Experiments / Steuervermeidung / Test / Niederlande / Albanien |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28818148 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10419/86057 |