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Tax Evasion as a Global Game (TEGG) in the laboratory

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  • Miguel Sánchez Villalba

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    (Dpto. Fundamentos del Análisis Económico)

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    Abstract

    Sánchez Villalba (2009) claims tax evasion can be modelled as a global game when income shocks are common and prescribes that the tax agency should audit each individual taxpayer with a probability that is a non-decreasing function of every other taxpayer's declarations ("contingent policy rule"). This paper uses experimental data to test the predictions of the model and finds supporting evidence for the hypothesis that the contingent policy rule is superior to the alternative "cut-off" one. It also finds that data fits the qualitative predictions of the global game model, regarding both participants' decisions and the experiment's comparative statics.

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    File URL: http://www.ivie.es/downloads/docs/wpasad/wpasad-2010-10.pdf
    File Function: Fisrt version / Primera version, 2010
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    Bibliographic Info

    Paper provided by Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) in its series Working Papers. Serie AD with number 2010-10.

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    Length: 46 pages
    Date of creation: Mar 2010
    Date of revision:
    Publication status: Published by Ivie
    Handle: RePEc:ivi:wpasad:2010-10

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    Related research

    Keywords: Tax Evasion; Global Games; Experimental Economics; Rationality; Information; Beliefs.;

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    1. Marco van der Leij & Sanjeev Goyal, 2006. "Strong Ties in a Small World," Tinbergen Institute Discussion Papers 06-008/1, Tinbergen Institute.
    2. Cuberes, David & Dougan, William, 2009. "How Endogenous Is Money? Evidence from a New Microeconomic Estimate," MPRA Paper 17744, University Library of Munich, Germany.
    3. José J. Sempere Monerris & Rafael Moner Colonques & Amparo Urbano Salvador, 2010. "Trade liberalization in vertically related markets," Working Papers. Serie AD 2010-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
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