Some effects of tax information services reliability and availability on tax reporting behavior
As an alternative to analyzing field data, our research utilizes controlled laboratory experiments with human decision makers and salient financial incentives. Within the laboratory, we determine (hence, know) the true tax liability, and then identify the effects of information services by systematically varying the setting across groups of players. In particular, our experimental design varies the degree of accessibility and accuracy of information services. Our design allows us to observe both the tax reporting behavior as well as the propensity of the taxpayer to obtain information by making information acquisition a (sometimes costly) choice.
|Date of creation:||Jun 2011|
|Date of revision:|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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- Ben Greiner, 2004. "The Online Recruitment System ORSEE 2.0 - A Guide for the Organization of Experiments in Economics," Working Paper Series in Economics 10, University of Cologne, Department of Economics.
- James Alm & Kim M. Bloomquist & Michael McKee, 2015.
"On The External Validity Of Laboratory Tax Compliance Experiments,"
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- James Alm & Kim M. Bloomquist & Michael McKee, 2015. "On the External Validity of Laboratory Tax Compliance Experiments," Working Papers 1512, Tulane University, Department of Economics.
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