Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance
AbstractTax compliance in a between-subjects experiment was higher when the uncertainty about the occurrence of an audit was not resolved until three weeks after participants had filed their tax returns than in a control treatment with immediate uncertainty resolution. Results have important implications for experimental tax research where providing immediate feedback whether participants are audited is common practice.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
Volume (Year): 41 (2012)
Issue (Month): 3 ()
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Web page: http://www.elsevier.com/locate/inca/620175
Tax compliance; Tax experiments; Audits; Uncertainty resolution;
Find related papers by JEL classification:
- D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
- D84 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Expectations; Speculations
- D90 - Microeconomics - - Intertemporal Choice - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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