Tax Evasion And State Productivity-An Experimental Study
AbstractIn an overlapping generations experiment with multiple families participants can support their parents directly and thereby reduce their tax burden or rely on tax-financed old-age support. State productivity is captured by the factor with which total tax revenues are multiplied to determine old-age support. This factor is systematically varied from 0.75 to 1.25. Tax payments depend on declared endowment. Tax evasion is possible, but monitored. Our results suggest that state productivity influences neither direct support of own parents nor tax evasion. The main effect is that rich endowment triggers relatively low support of own parents and high (and more frequent) tax evasion. Copyright Blackwell Publishing Ltd 2005.
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Metroeconomica.
Volume (Year): 56 (2005)
Issue (Month): 1 (02)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0026-1386
Other versions of this item:
- Werner Güth & Sabine Strauß & Matthias Sutter, 2002. "Tax evasion and state productivity – An experimental study," Papers on Strategic Interaction 2002-37, Max Planck Institute of Economics, Strategic Interaction Group.
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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