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Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study

Author

Listed:
  • Etchart-Vincent, Nathalie
  • Ratto, Marisa
  • Taugourdeau, Emmanuelle

Abstract

This experimental study investigates the impact of social information about others’ tax behavior on individuals’ subsequent tax decisions. Two types of social information are introduced: (i) the average income reported within the subject’s entire group, and (ii) the average income reported within a reference subgroup made of either peers or non-peers and chosen by the subject. Our results show that social information significantly affects subsequent tax decisions, with a change in reported income ranging from 15% to 30% of total income on average. Moreover, the influence of whole-group information on tax behavior appears to be stronger than that of chosen-group information. Quite strikingly, a majority of subjects show more interest in the tax behavior of non-peers than in that of peers. Finally, our data provide strong evidence of behavioral convergence towards the average tax behavior of others.

Suggested Citation

  • Etchart-Vincent, Nathalie & Ratto, Marisa & Taugourdeau, Emmanuelle, 2026. "Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 120(C).
    • Handle: RePEc:eee:soceco:v:120:y:2026:i:c:s2214804325001612
    DOI: 10.1016/j.socec.2025.102497
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    Keywords

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    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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