Suchergebnis

Titel des Experiments
What motivates taxpayers to (mis-)report their income?

Autoren
Martin Fochmann; Peter Mohr; Benno Torgler

Kurzbeschreibung des Experiments
In an online survey experiment, we run a standard incentivized tax compliance game without fiscal exchange. Participants have to declare their income for tax purposes. Declared income is audited with a certain probability and detected tax evasion is penalized. After the experiment, participants are asked – among other things – about their tax declaration motives in a self-developed questionnaire. Correlations between behavior in the experiment and motives obtained from the questionnaire are analyzed. In particular, we study in a controlled setting how motive differences influence tax compliance behavior.

Downloads

Institutional Review Board Certificate (English)