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A Meta-Analysis of Tax Compliance Experiments

Author

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  • Calvin Blackwell

    () (School of Business & Economics, College of Charleston)

Abstract

Since 1978, economists, psychologists, sociologists and accountants have used experiments to investigate the determinants of tax compliance. In this paper the author attempts to synthesize this literature in a meta-analysis to draw conclusions regarding the determinants of tax compliance. Specifically, the author examines the impacts of traditional economic determinants of tax compliance: the tax rate, the penalty rate, and the probability of audit. In addition the author examines the effect of a public good “return” to taxes paid. The author finds strong evidence that increasing the penalty rate, the probability of audit and the marginal-percapita return to the public good lead to higher compliance, but finds no statistically significant effect of the tax rate on compliance.

Suggested Citation

  • Calvin Blackwell, 2007. "A Meta-Analysis of Tax Compliance Experiments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0724, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0724
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0724.pdf
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    References listed on IDEAS

    as
    1. Rachel Croson & Melanie Marks, 2000. "Step Returns in Threshold Public Goods: A Meta- and Experimental Analysis," Experimental Economics, Springer;Economic Science Association, vol. 2(3), pages 239-259, March.
    2. Robert Goldfarb, 1995. "The economist-as-audience needs a methodology of plausible inference," Journal of Economic Methodology, Taylor & Francis Journals, vol. 2(2), pages 201-222.
    3. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    4. T. D. Stanley, 2001. "Wheat from Chaff: Meta-analysis as Quantitative Literature Review," Journal of Economic Perspectives, American Economic Association, vol. 15(3), pages 131-150, Summer.
    5. Chris Starmer, 2000. "Developments in Non-expected Utility Theory: The Hunt for a Descriptive Theory of Choice under Risk," Journal of Economic Literature, American Economic Association, vol. 38(2), pages 332-382, June.
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    Citations

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    Cited by:

    1. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
    2. Christoph Engel, 2011. "Dictator games: a meta study," Experimental Economics, Springer;Economic Science Association, vol. 14(4), pages 583-610, November.
    3. Iskandar, Deden Dinar & Wuenscher, Tobias & Badhuri, Anik, 2012. "The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia," 86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK 134977, Agricultural Economics Society.
    4. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
    5. Iskandar, Deden Dinar & Bhaduri, Anik & Wunscher, Tobias, 2016. "The determinants of compliance with environmental tax: Behavioural study motivated by the case of Indonesia," African Journal of Agricultural and Resource Economics, African Association of Agricultural Economists, vol. 11(1), March.
    6. Belal Fallah, 2014. "The Pros and Cons of Formalizing Informal MSES in the Palestinian Economy," Working Papers 893, Economic Research Forum, revised Dec 2014.
    7. Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux & Jason F. Shogren, 2017. "L’évasion fiscale est-elle un trait de personnalité ?. Une évaluation empirique des déterminants psychologiques de la « morale fiscale »," Revue économique, Presses de Sciences-Po, vol. 68(5), pages 809-828.
    8. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
    9. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CREMA Working Paper Series 2007-03, Center for Research in Economics, Management and the Arts (CREMA).
    10. Nicolas Vallois & Dorian Jullien, 2017. "Replication in Experimental Economics: A Historical and Quantitative Approach Focused on Public Good Game Experiments," GREDEG Working Papers 2017-21, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
    11. Tan, Fangfang & Yim, Andrew, 2010. "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper 27859, University Library of Munich, Germany.
    12. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series 2006-10, Center for Research in Economics, Management and the Arts (CREMA).
    13. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    14. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    15. Tandon, Suranjali & Rao, R. Kavita, 2017. "Tax Compliance in India: An Experimental Approach," Working Papers 17/207, National Institute of Public Finance and Policy.
    16. Nicolas Vallois & Dorian Jullien, 2017. "Replication in experimental economics: A historical and quantitative approach focused on public good game experiments," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01651080, HAL.
    17. Bruno Martorano, 2014. "The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency," Development Policy Review, Overseas Development Institute, vol. 32(6), pages 701-714, November.
    18. Iskandar, Deden Dinar & Wuenscher, Tobias, 2012. "Finding the Stronger Impact among Bribery, Financial Reward, and Religious Attitude: The Insights of Experiment on Environmental Tax Compliance in Indonesia," 2012 Conference (56th), February 7-10, 2012, Freemantle, Australia 124316, Australian Agricultural and Resource Economics Society.

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