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Tax Evasion with Earned Income - An Experimental Study

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Author Info

  • Vital Anderhub
  • Sebastian Giese
  • Werner Güth
  • Antje Hoffmann
  • Thomas Otto

Abstract

In our tax evasion experiment each participant earns his income by solving intertemporal allocation tasks. The resulting income has to be declared in a tax return which is randomly verified. If tax evasion is detected, the subject is punished by a fixed penalty capturing the fact that (in Germany) tax fraud is a crime. The experiment consists of four tax periods, the final two involving an increased tax rate. Taxes are donated to charity organizations, chosen by subjects. According to our results higher income levels encourage tax evasion, surprisingly an increased tax rate does not.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 58 (2001)
Issue (Month): 2 (February)
Pages: 188-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200202)58:2_188:tewei-_2.0.tx_2-z

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Web page: http://www.mohr.de/fa

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Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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Cited by:
  1. Ralph-C Bayer, 2004. "A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," School of Economics Working Papers 2004-11, University of Adelaide, School of Economics.
  2. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  3. Friedrich Heinemann & Martin Kocher, 2013. "Tax compliance under tax regime changes," International Tax and Public Finance, Springer, vol. 20(2), pages 225-246, April.
  4. Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina, 2014. "The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 220-233.
  5. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  6. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
  7. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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