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WP 11 - Tax evasion and the source of income: An experimental study in Albania and the Netherlands

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  • Klarita Gërxhani

    ()
    (Department of Sociology, Universiteit van Amsterdam)

  • Schram, A.

Abstract

A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion. Aside from the decision whether or not to evade taxes, subjects have to choose a source of income, where one type enables subsequent tax evasion. The results allow us to conclude that subjects take the possibility of evasion into account when deciding on the source of income. In addition, we argue that the distinct levels of tax evasion outside of the laboratory in the two countries are not attributable to different tax attitudes or cultures, but to different tax institutions and the way individuals have learned to deal with them. We attribute tax evasion in Albania to inadequate tax collecting institutions, while the audit probability plays an important role in the Netherlands. JEL codes: C91, H26, O17, O57 Key words: Tax evasion, Cross-country studies, Experiments

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Bibliographic Info

Paper provided by AIAS, Amsterdam Institute for Advanced Labour Studies in its series AIAS Working Papers with number wp11.

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Date of creation: May 2003
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Handle: RePEc:aia:aiaswp:wp11

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  1. Charness, Gary B & Rabin, Matthew, 2001. "Understanding Social Preferences With Simple Tests," University of California at Santa Barbara, Economics Working Paper Series qt0dc3k4m5, Department of Economics, UC Santa Barbara.
  2. Edgar L. Feige, 2005. "The Anatomy Of The Underground Economy," Macroeconomics 0502011, EconWPA.
  3. Alvin E. Roth & V. Prasnikar & M. Okuno-Fujiwara & S. Zamir, 1998. "Bargaining and market behavior in Jerusalem, Liubljana, Pittsburgh and Tokyo: an experimental study," Levine's Working Paper Archive 344, David K. Levine.
  4. Jordi Brandts & Tatsuyoshi Saijo & Arthur Schram, 2002. "How Universal is Behavior? A Four Country Comparison of Spite, Cooperation and Errors in Voluntary Contribution Mechanisms," UFAE and IAE Working Papers 532.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  5. R. Isaac & James Walker & Susan Thomas, 1984. "Divergent evidence on free riding: An experimental examination of possible explanations," Public Choice, Springer, vol. 43(2), pages 113-149, January.
  6. Tatsuyoshi Saijo & Hideki Nakamura, 2001. "The 'Spite' Dilemma in Voluntary Contribution Mechanism Experiments," Levine's Working Paper Archive 563824000000000155, David K. Levine.
  7. Brandts, J. & Saijo, T. & Schram, A., 2000. "A Four Country Comparision of Spite, Cooperation and Errors in Voluntary Contribution Mechanisms," ISER Discussion Paper 0496, Institute of Social and Economic Research, Osaka University.
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