Advanced Search
MyIDEAS: Login to save this article or follow this journal

Methods to Reanalyze Tax Compliance Experiments: Monte Carlo Simulations and Decision Time Analysis

Contents:

Author Info

  • Thomas Krauskopf

    (Institute of Public Economics, University of Münster, Münster, Germany)

  • Aloys Prinz

    (Institute of Public Economics, University of Münster, Münster, Germany, A.Prinz@wiwi.uni-muenster.de)

Registered author(s):

    Abstract

    Tax compliance experiments are widely used in public finance and economic psychology. To analyze the data of the experiments, standard econometric and psychometric techniques are used. In this article, the authors show that it may be useful to employ additional data analysis tools to gain better statistical confidence on the results and to retrieve more information from the data sets, respectively. To do this, the authors reanalyze data from the tax compliance experiments of Kastlunger et al. These experiments provide evidence that after tax audits, the rates of tax compliance decrease systematically (‘‘bomb crater effect’’). First, the statistical validity of this result is tested using Monte Carlo simulations. Second, the authors extend the analysis of Kastlunger et al. using by-products of the data that had not been used in the original article to find out whether the tax compliance decisions were taken automatically or thoughtfully.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://pfr.sagepub.com/content/39/1/168.abstract
    Download Restriction: no

    Bibliographic Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 39 (2011)
    Issue (Month): 1 (January)
    Pages: 168-188

    as in new window
    Handle: RePEc:sae:pubfin:v:39:y:2011:i:1:p:168-188

    Contact details of provider:

    Related research

    Keywords: tax compliance experiments; Monte Carlo simulations; decision time analysis;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 1-19.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:39:y:2011:i:1:p:168-188. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.