Tax evasion and social information: an experiment in Belgium, France, and the Netherlands

International audience ; We experimentally study how receiving information about tax compliance of others affects individuals’ occupational choices and subsequent evading decisions. In one treatment individuals receive information about the highest tax evasion rates of others in past experimental sessions with no such social information; in another treatment they receive information about the lowest tax evasion rates observed in the past sessions with no such social information. We observe an asymmetric effect of social information on tax compliance. Whereas examples of high compliance do not... Mehr ...

Verfasser: Mathieu, Lefebvre
Pestieau, Pierre
Riedl, Arno
Villeval, Marie Claire
Dokumenttyp: Artikel
Erscheinungsdatum: 2015
Verlag/Hrsg.: HAL CCSD
Schlagwörter: Tax evasion / Social interactions / Peer effects / Cross-country comparisons / Experiments / JEL: H - Public Economics/H.H2 - Taxation / Subsidies / and Revenue/H.H2.H26 - Tax Evasion and Avoidance / JEL: D - Microeconomics/D.D8 - Information / Knowledge / and Uncertainty/D.D8.D83 - Search • Learning • Information and Knowledge • Communication • Belief • Unawareness / JEL: C - Mathematical and Quantitative Methods/C.C9 - Design of Experiments/C.C9.C91 - Laboratory / Individual Behavior / [SHS.ECO]Humanities and Social Sciences/Economics and Finance
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-29197734
Datenquelle: BASE; Originalkatalog
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Link(s) : https://shs.hal.science/halshs-01155326

International audience ; We experimentally study how receiving information about tax compliance of others affects individuals’ occupational choices and subsequent evading decisions. In one treatment individuals receive information about the highest tax evasion rates of others in past experimental sessions with no such social information; in another treatment they receive information about the lowest tax evasion rates observed in the past sessions with no such social information. We observe an asymmetric effect of social information on tax compliance. Whereas examples of high compliance do not have any disciplining effect, we find evidence that examples of low compliance significantly increase tax evasion for certain audit probabilities. No major differences are found across countries.