Tax Evasion and Social Information: an Experiment in Belgium, France and The Netherlands

peer reviewed ; 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... Mehr ...

Verfasser: Lefebvre, Mathieu
Villeval, Marie Claire
Pestieau, Pierre
Riedl, Arno
Dokumenttyp: journal article
Erscheinungsdatum: 2015
Verlag/Hrsg.: Kluwer Academic Publishers
Schlagwörter: · Social interactions · / Tax evasion · / Experiments / Business & economic sciences / Economic systems & public economics / Sciences économiques & de gestion / Systèmes économiques & économie publique
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-29365371
Datenquelle: BASE; Originalkatalog
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Link(s) : https://orbi.uliege.be/handle/2268/181071

peer reviewed ; 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