A Meta-Analysis of Tax Compliance Experiments
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.
|Date of creation:||01 Dec 2007|
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- 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.
- 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.
- 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.
- Rachel Croson & Melanie Marks, 2000. "Step Returns in Threshold Public Goods: A Meta- and Experimental Analysis," Experimental Economics, Springer, vol. 2(3), pages 239-259, March.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
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