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On The External Validity Of Laboratory Tax Compliance Experiments

Author

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  • James Alm
  • Kim M. Bloomquist
  • Michael McKee

Abstract

type="main" xml:id="ecin12196-abs-0001"> An essential issue for laboratory experiments to inform policy debates is the “external validity” of the experimental results; that is, does behavior in the laboratory apply to behavior that occurs in the naturally occurring world? We examine this issue of external validity in the specific context of laboratory experiments on tax compliance, using two different types of evidence. We find that the behavioral patterns of subjects in the laboratory conform to those of individuals making a similar decision in naturally occurring settings. We also find that the behavioral responses of students are largely the same as those of nonstudents in identical experiments ( JEL C9, H0, H3)

Suggested Citation

  • James Alm & Kim M. Bloomquist & Michael McKee, 2015. "On The External Validity Of Laboratory Tax Compliance Experiments," Economic Inquiry, Western Economic Association International, vol. 53(2), pages 1170-1186, April.
  • Handle: RePEc:bla:ecinqu:v:53:y:2015:i:2:p:1170-1186
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    More about this item

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C9 - Mathematical and Quantitative Methods - - Design of Experiments

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