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Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance

  • Muehlbacher, Stephan
  • Mittone, Luigi
  • Kastlunger, Barbara
  • Kirchler, Erich

Tax compliance in a between-subjects experiment was higher when the uncertainty about the occurrence of an audit was not resolved until three weeks after participants had filed their tax returns than in a control treatment with immediate uncertainty resolution. Results have important implications for experimental tax research where providing immediate feedback whether participants are audited is common practice.

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Article provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).

Volume (Year): 41 (2012)
Issue (Month): 3 ()
Pages: 289-291

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Handle: RePEc:eee:soceco:v:41:y:2012:i:3:p:289-291
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620175

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  1. Joseph G. Eisenhauer, 2006. "Audit Lags and Taxpayer Compliance: A Simple Intertemporal Model," The Journal of Economics, Missouri Valley Economic Association, vol. 32(2), pages 45-59.
  2. Luigi Mittone, 2002. "Dynamic behaviours in tax evasion. An experimental approach," CEEL Working Papers 0203, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  3. R. Cookson, 2000. "Framing Effects in Public Goods Experiments," Experimental Economics, Springer, vol. 3(1), pages 55-79, June.
  4. Andreoni, James, 1992. "IRS as loan shark tax compliance with borrowing constraints," Journal of Public Economics, Elsevier, vol. 49(1), pages 35-46, October.
  5. Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW).
  6. John List & Todd Cherry, 2000. "Learning to Accept in Ultimatum Games: Evidence from an Experimental Design that Generates Low Offers," Experimental Economics, Springer, vol. 3(1), pages 11-29, June.
  7. Shane Frederick & George Loewenstein & Ted O'Donoghue, 2002. "Time Discounting and Time Preference: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 40(2), pages 351-401, June.
  8. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
  9. Toke Ward Petersen, 2004. "General Equilibrium Tax Policy with Hyperbolic Consumers," Computational Economics, Society for Computational Economics, vol. 23(2), pages 105-120, 03.
  10. Richard H. Thaler & Eric J. Johnson, 1990. "Gambling with the House Money and Trying to Break Even: The Effects of Prior Outcomes on Risky Choice," Management Science, INFORMS, vol. 36(6), pages 643-660, June.
  11. Loewenstein, George, 1987. "Anticipation and the Valuation of Delayed Consumption," Economic Journal, Royal Economic Society, vol. 97(387), pages 666-84, September.
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