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Dubious versus trustworthy faces: what difference does it make for tax compliance?

Author

Listed:
  • Tim Lohse
  • Salmai Qari

Abstract

We find experimental evidence that the decision problem of tax compliance changes if subjects’ declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that their picture looks rather dubious, whereas others may believe that their picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our experimental design allows us to disentangle these potentially countervailing effects.

Suggested Citation

  • Tim Lohse & Salmai Qari, 2016. "Dubious versus trustworthy faces: what difference does it make for tax compliance?," Applied Economics Letters, Taylor & Francis Journals, vol. 23(6), pages 394-401, April.
    • Handle: RePEc:taf:apeclt:v:23:y:2016:i:6:p:394-401
    DOI: 10.1080/13504851.2015.1076150
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    Cited by:

    1. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
    2. Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
    3. Dwenger, Nadja & Lohse, Tim, 2019. "Do individuals successfully cover up their lies? Evidence from a compliance experiment," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 74-87.

    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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