Tax Evasion with Earned Income - An Experimental Study
AbstractIn 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 InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 58 (2001)
Issue (Month): 2 (February)
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Find related papers by JEL classification:
- C9 - Mathematical and Quantitative Methods - - Design of Experiments
- D1 - Microeconomics - - Household Behavior
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior
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