Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
Hostname: page-component-55f67697df-4ks9w Total loading time: 0 Render date: 2025-05-12T11:34:29.651Z Has data issue: false hasContentIssue false

48 - Laboratory Experiments

from Part VIII - Measuring and Evaluating Compliance

Published online by Cambridge University Press:  07 May 2021

By
James Alm  and
Matthias Kasper
Edited by
Benjamin van Rooij  and
D. Daniel Sokol
Benjamin van Rooij
Affiliation:
School of Law, University of Amsterdam
D. Daniel Sokol
Affiliation:
University of Florida
Get access

Summary

Abstract: In this chapter, we assess the use of laboratory experiments in tax compliance research. We first discuss the reasons for using laboratory experiments, and we then describe the basic design of most experiments, including their main limitations. We also summarize some of the main results of these studies, and we discuss how the insights obtained from experimental research can help shape better tax policies. We conclude with some suggestions on new areas of research on tax compliance in which laboratory experiments may be usefully applied in the future.

Type
Chapter
Information
The Cambridge Handbook of Compliance , pp. 707 - 727
Publisher: Cambridge University Press
Print publication year: 2021

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Book purchase

Temporarily unavailable

References

Advani, Arun, Elming, William, and Shaw, Jonathan. 2015. “How Long-Lasting Are the Effects of Audits?” TARC Discussion Paper 011–15. Exeter, UK: Tax Administration Research Centre, University of Exeter.Google Scholar
Agostini, Claudio A., and Martínez, Claudia. 2014. “Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-experiment in Chile.” Fiscal Studies 35(1): 41–65.CrossRefGoogle Scholar
Allingham, Michael G., and Sandmo, Agnar. 1972. “Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 1(3–4): 323–38.Google Scholar
Alm, James. 2012. “Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Field Studies, and Experiments.” International Tax and Public Finance 19(1): 54–77.CrossRefGoogle Scholar
Alm, James. 2019. “What Motivates Tax Compliance?” Journal of Economic Surveys 33(2): 353–88.CrossRefGoogle Scholar
Alm, James, and Malézieux, Antoine. in press. “40 Years of Tax Evasion Games: A Meta-analysis.” Experimental Economics.Google Scholar
Alm, James, and Michael, McKee. 2004. “Tax Compliance as a Coordination Game.” Journal of Economic Behavior & Organization 54(3): 297–312.CrossRefGoogle Scholar
Alm, James, and Michael, McKee. 2006. “Audit Certainty, Audit Productivity, and Taxpayer Compliance.” National Tax Journal 59(4): 801–16.CrossRefGoogle Scholar
Alm, James, and Shimshack, Jay. 2014. “Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings.” Foundations and Trends in Microeconomics 10(4): 209–74.Google Scholar
Alm, James, Bahl, Roy, and Murray, Matthew N.. 1990. “Tax Structure and Tax Compliance.” Review of Economics and Statistics 72(4): 603–13.CrossRefGoogle Scholar
Alm, James, Jackson, Betty R., and Michael, McKee. 1992a. “Deterrence and Beyond: Toward a Kinder, Gentler IRS.” In Why People Pay Taxes: Tax Compliance and Enforcement, Slemrod, Joel (ed.). Ann Arbor: University of Michigan Press, 311–29.Google Scholar
Alm, James, Jackson, Betty R., and Michael, McKee. 1992b. “Estimating the Determinants of Taxpayer Compliance with Experimental Data.” National Tax Journal 45(1): 107–14.CrossRefGoogle Scholar
Alm, James, Jackson, Betty R., and Michael, McKee. 1993a. “Fiscal Exchange, Collective Decision Institutions, and Tax Compliance.” Journal of Economic Behavior & Organization 22(4): 285–303.Google Scholar
Alm, James, Jackson, Betty R., and Michael, McKee. 1993b. “Institutional Uncertainty and Taxpayer Compliance.” American Economic Review 82(4): 1018–26.Google Scholar
Alm, James, Jackson, Betty R., and Michael, McKee. 2009. “Getting the Word Out: Increased Enforcement, Audit Information Dissemination, and Compliance Behavior.” Journal of Public Economics 93(3–4): 60–84.CrossRefGoogle Scholar
Alm, James, McClelland, Gary H., and Schulze, William D.. 1992. “Why Do People Pay Taxes?” Journal of Public Economics 48(1): 21–38.Google Scholar
Alm, James, McClelland, Gary H., and Schulze, William D.. 1999. “Changing the Social Norm of Tax Compliance by Voting.” Kyklos 52(2): 141–71.Google Scholar
Alm, James, Cronshaw, Mark B., and Michael, McKee. 1993. “Tax Compliance with Endogenous Audit Selection Rules.” Kyklos 46(1): 27–45.Google Scholar
Alm, James, Sanchez, Isabel, and de Juan, Anna. 1995. “Economic and Noneconomic Factors in Tax Compliance.” Kyklos 48(1): 3–18.CrossRefGoogle Scholar
Alm, James, Deskins, John, and Michael, McKee. 2009. “Do Individuals Comply on Income Not Reported by Their Employer?” Public Finance Review 37(2): 120–41.CrossRefGoogle Scholar
Alm, James, Cherry, Todd L., Jones, Michael, and Michael, McKee. 2010. “Taxpayer Information Assistance Services and Tax Reporting Behavior.” Journal of Economic Psychology 31(4): 577–86.Google Scholar
Alm, James, Cherry, Todd L., Jones, Michael, and Michael, McKee. 2012. “Social Programs as Positive Inducements for Tax Participation.” Journal of Economic Behavior & Organization 84(1): 85–96.Google Scholar
Alm, James, Bloomquist, Kim M., and McKee, Michael. 2015. “On the External Validity of Laboratory Tax Compliance Experiments.” Economic Inquiry 53(2): 1170–86.CrossRefGoogle Scholar
Alm, James, Bloomquist, Kim M., and McKee, Michael. 2017. “When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance.” Fiscal Studies 38(4): 587–613.Google Scholar
Alm, James, Bruner, David, and Michael, McKee. 2016. “Honesty and Dishonesty in Taxpayer Communications in an Enforcement Regime.” Journal of Economic Psychology 56: 85–96.CrossRefGoogle Scholar
Alm, James, Clark, Jeremy, and Leibel, Kara. 2016. “Enforcement, Socio-economic Diversity, and Tax Filing Compliance in the United States.” Southern Economic Journal 82(3): 725–47.Google Scholar
Alm, James, Bernasconi, Michele, Laury, Susan, Lee, Daniel J., and Wallace, Sally. 2017. “Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy.” Journal of Economic Behavior & Organization 140: 176–96.Google Scholar
Alm, James, Schulze, William D., von Bose, Carrie, and Yan, Jubo. 2019a. “Appeals to Social Norms and Taxpayer Compliance.” Department of Economics Working Paper. New Orleans, LA: Tulane University.CrossRefGoogle Scholar
Alm, James, Schulze, William D., von Bose, Carrie, and Yan, Jubo. 2019b. “A Taxpayer’s Use of a Tax Preparer: Choice Considerations and Compliance Effects.” Department of Economics Working Paper. New Orleans, LA: Tulane University.Google Scholar
Amberger, Harald, Eberhartinger, Eva, and Kasper, Matthias. 2019. “Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence.” WU International Taxation Research Paper Series. Vienna.Google Scholar
Andreoni, James, Erard, Brian, and Feinstein, Jonathan. 1998. “Tax Compliance.” Journal of Economic Literature 36(2): 818–60.Google Scholar
Andrighetto, Giulia, Zhang, Nan, Ottone, Stefania, Ponzano, Ferruccio, D’Attoma, John, and Steinmo, Sven. 2016. “Are Some Countries More Honest than Others? Evidence from a Tax Compliance Experiment in Sweden and Italy.” Frontiers in Psychology 7. www.frontiersin.org/articles/10.3389/fpsyg.2016.00472/full.Google Scholar
Angrist, Joshua D., and Pischke, Jorn-Steffen. 2010. “The Credibility Revolution in Empirical Economics: How Better Research Design Is Taking the Con out of Econometrics.” Journal of Economic Perspectives 24(2): 3–30.CrossRefGoogle Scholar
Baldry, Jonathan C. 1987. “Income Tax Evasion and the Tax Schedule: Some Experimental Results.” Public Finance 42(3): 357–83.Google Scholar
Bazart, Cecile, and Pickhardt, Michael. 2011. “Fighting Income Tax Evasion with Positive Rewards.” Public Finance Review 39(1): 124–49.Google Scholar
Beck, Paul J., Davis, Jon S., and Jung, Woon-Oh. 1991. “Experimental Evidence on Taxpayer Reporting Behavior.” Accounting Review 66(3): 535–58.Google Scholar
Becker, Gary S. 1968. “Crime and Punishment – An Economic Approach.” Journal of Political Economy 76(2): 169–217.CrossRefGoogle Scholar
Becker, Winfried, Buchner, Heinz-Jurgen, and Sleeking, Simon. 1987. “The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach.” Journal of Public Economics 34(2): 243–52.Google Scholar
Beer, Sebastian, Kasper, Mattias, and Loeprick, Jan. 2019. “Puzzling Tax Law – Behavioral Responses to Complex Rules.” Working Paper.Google Scholar
Beer, Sebastian, Kasper, Matthias, Kirchler, Erich, and Erard, Brian. 2020. “Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers.” CESifo Economic Studies 66(3): 248–64.Google Scholar
Bernasconi, Michele, and Zanardi, Alberto. 2004. “Tax Evasion, Tax Rates, and Reference Dependence.” FinanzArchiv 60(3): 422–45.Google Scholar
Beron, Kurt J., Tauchen, Helen V., and Witte, Ann D.. 1992. “The Effect of Audits and Socio-economic Variables on Compliance.” In Who Pays Their Taxes and Why? Slemrod, Joel (ed.), Ann Arbor: University of Michigan Press, 67–89.Google Scholar
Blackwell, Calvin. 2010. “A Meta-analysis of Incentive Effects in Tax Compliance Experiments.” In Developing Alternative Frameworks for Explaining Tax Compliance Behavior, Alm, James, Martinez-Vazquez, Jorge, and Torgler, Benno (eds.). New York: Routledge, 97–112.Google Scholar
Bosco, Luigi, and Mittone, Luigi. 1997. “Tax Evasion and Moral Constraints: Some Experimental Evidence.” Kyklos 50(3): 297–324.CrossRefGoogle Scholar
Camerer, Colin F. 2015. “The Promise and Success of Lab-Field Generalizability in Experimental Economics: A Reply to Levitt and List.” In The Methods of Modern Experimental Economics, Frechette, Guillaume R. and Schotter, Andrew (eds.). New York: Oxford University Press, ch. 14.Google Scholar
Carillo, Paul, Pomeranz, Dina, and Singhal, Monica. 2017. “Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement.” American Economic Journal: Applied Economics 9(2): 144–64.Google Scholar
Casagrande, Alberto, Di Cagno, Daniela, Pandimiglio, Alessandro, and Spallone, Marco. 2015. “The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame.” Journal of Behavioral and Experimental Economics 59: 96–110.CrossRefGoogle Scholar
Casal, Sandro, Kogler, Christoph, Mittone, Luigi, and Kirchler, Erich. 2016. “Tax Compliance Depends on Voice of Taxpayers.” Journal of Economic Psychology 56: 141–50.Google Scholar
Casal, Sandro, and Mittone, Luigi. 2016. “Social Esteem versus Social Stigma: The Role of Anonymity in an Income Reporting Game.” Journal of Economic Behavior & Organization 124: 55–66.CrossRefGoogle Scholar
Choo, C. Y. Lawrence, Fonseca, Miguel A., and Myles, Gareth D.. 2016. “Do Students Behave like Real Taxpayers in the Lab? Evidence from a Real Effort Tax Compliance Experiment.” Journal of Economic Behavior & Organization 124: 102–14.Google Scholar
Christensen, Garret, and Miguel, Edward. 2018. “Transparency, Reproducibility, and the Credibility of Economics Research.” Journal of Economic Literature 56(3): 920–80.Google Scholar
Christian, Roberta Calvet, and Alm, James. 2014. “Sympathy, Empathy, and Tax Compliance.” Journal of Economic Psychology 40: 62–82.Google Scholar
Clotfelter, Charles T. 1983. “Tax Evasion and Tax Rates: An Analysis of Individual Returns.” Review of Economics and Statistics 65(3): 363–73.CrossRefGoogle Scholar
Collins, Julie H., and David Plumlee, R.. 1991. “The Taxpayer’s Labor and Reporting Decisions: The Effect of Audit Schemes.” Accounting Review 66(3): 559–76.Google Scholar
Coricelli, Giorgio, Joffily, Mateus, Montmarquette, Claude, and Villeval, Marie Claire. 2010. “Cheating, Emotions, and Rationality: An Experiment on Tax Evasion.” Experimental Economics 13(2): 226–47.Google Scholar
Cowell, Frank A. 1990. Cheating the Government: The Economics of Evasion. Cambridge, MA: MIT Press.Google Scholar
Cummings, Ronald G., Martinez-Vazquez, Jorge, McKee, Michael, and Torgler, Benno. 2009. “Tax Morale Affects Tax Compliance: Evidence from Surveys and an Artefactual Field Experiment.” Journal of Economic Behavior & Organization 70(3): 447–57.Google Scholar
Davis, Douglas D., and Holt, Charles A.. 1993. “Experimental Economics: Methods, Problems, and Promise.” Estudios Economicos: 179–212.Google Scholar
DeBacker, Jason, Heim, Bradley T., Tran, Anh, and Yuskavage, Alexander. 2015. “Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit.” Journal of Law and Economics 58(2): 291–324.Google Scholar
Dhami, Sanjit, and al-Nowaihi, Ali. 2007. “Why Do People Pay Taxes? Prospect Theory versus Expected Utility Theory.” Journal of Economic Behavior & Organization 64(1): 171–92.Google Scholar
Doerrenberg, Philipp, and Duncan, Denvil. 2014. “Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply.” European Economic Review 68: 48–70.CrossRefGoogle Scholar
Dubin, Jeffrey, Graetz, Michael, and Wilde, Louis L.. 1990. “The Effect of Audit Rates on the Federal Individual Income Tax, 1977–1986.” National Tax Journal 43(4): 395–409.CrossRefGoogle Scholar
Dubin, Jeffrey A., and Wilde, Louis L.. 1988. “An Empirical Analysis of Federal Income Tax Auditing and Compliance.” National Tax Journal 41(1): 61–74.CrossRefGoogle Scholar
Dulleck, Uwe, Fooken, Jonas, Newton, Cameron, Ristl, Andrea, Schaffner, Markus, and Torgler, Benno. 2016. “Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker.” Journal of Public Economics 134: 9–18.Google Scholar
Enachescu, Janina, Puklavec, Žiga, Bauer, Christian Martin, Olsen, Jerome, Kirchler, Erich, and Alm, James. 2020. “Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes.” In Behavioral Public Finance: Individuals, Society, and the State, Batrancea, Larissa, Cevik, Savas, and Mustafa Erdoğdu, M. (eds.). New York: Routledge.Google Scholar
Erard, Brian. 1992. “The Influence of Tax Audits on Reporting Behavior.” In Why People Pay Taxes: Tax Compliance and Enforcement, Slemrod, Joel (ed.). Ann Arbor: University of Michigan Press, 95–114.Google Scholar
Erard, Brian. 1993. “Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance.” Journal of Public Economics 52(2): 163–97.CrossRefGoogle Scholar
Erard, Brian, and Ho, Chih-Chin. 2001. “Searching for Ghosts: Who Are the Nonfilers and How Much Tax Do They Owe?” Journal of Public Economics 81(1): 25–50.Google Scholar
Fack, Gabrielle and Landais, Camille. 2016. “The Effect of Tax Enforcement on Tax Elasticities: Evidence from Charitable Contributions in France.” Journal of Public Economics 133: 23–40.Google Scholar
Falk, Armin, and Heckman, James J.. 2009. “Lab Experiments Are a Major Source of Knowledge in the Social Sciences.” Science 326(5952): 535–8.Google Scholar
Feinstein, Jonathan S. 1991. “An Econometric Model of Income Tax Evasion and Its Detection.” RAND Journal of Economics 22(1): 14–35.CrossRefGoogle Scholar
Feld, Lars P., and Frey, Bruno S.. 2002. “Trust Breeds Trust: How Taxpayers Are Treated.” Economics of Governance 3(2): 87–99.CrossRefGoogle Scholar
Feld, Lars P., Frey, Bruno S., and Torgler, Benno. 2006. “Rewarding Honest Taxpayers.” In Managing and Maintaining Compliance, Elffers, Henk, Verboon, Peter, and Huisman, Wim (eds.). The Hague: Boom Legal Publishers, 45–61.Google Scholar
Feld, Lars P., and Tyran, Jean-Robert. 2002. “Tax Evasion and Voting: An Experimental Analysis.” Kyklos 55(2): 197–221.Google Scholar
Fochmann, Martin, and Kroll, Eike B.. 2016. “The Effects of Rewards on Tax Compliance Decisions.” Journal of Economic Psychology 52: 38–55.Google Scholar
Fortin, Bernard, Lacroix, Guy, and Villeval, Marie Claire. 2007. “Tax Evasion and Social Interactions.” Journal of Public Economics 91(11–12): 2089–2112.Google Scholar
Frechette, Guillaume R. 2015. “Laboratory Experiments: Professionals versus Students.” In The Methods of Modern Experimental Economics, Frechette, Guillaume R. and Schotter, Andrew (eds.). New York: Oxford University Press, ch. 17.Google Scholar
Frey, Bruno. 1997. Not Just for the Money: An Economic Theory of Personal Motivation. Cheltenham, UK: Edward Elgar.Google Scholar
Friedland, Nehemiah, Maital, Shlomo, and Rutenberg, Aryeh. 1978. “A Simulation Study of Income Tax Evasion.” Journal of Public Economics 10(1): 107–16.Google Scholar
Gangl, Katharina, Torgler, Benno, and Kirchler, Erich. 2016. “Patriotism’s Impact on Cooperation with the State: An Experimental Study on Tax Compliance.” Political Psychology 37(6): 867–81.Google Scholar
Gemmell, Norman, and Ratto, Marisa. 2012. “Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries.” National Tax Journal 65(1): 33–58.Google Scholar
Gould, Stephen Jay. 1996. Full House: The Spread of Excellence from Plato to Darwin. New York: Harmony Books.Google Scholar
Guala, Francesco, and Mittone, Luigi. 2005. “Experiments in Economics: External Validity and the Robustness of Phenomena.” Journal of Economic Methodology 12: 495–515.Google Scholar
Guala, Francesco, and Mittone, Luigi. 2010. “How History and Convention Create Norms: An Experimental Study.” Journal of Economic Psychology 31(4): 749–56.Google Scholar
Hallsworth, Michael. 2014. “The Use of Field Experiments to Increase Tax Compliance.” Oxford Review of Economic Policy 30(4): 658–79.Google Scholar
Harrison, Glenn W., Lau, Morten, and Elisabet Rutström, E.. 2015. “Theory, Experimental Design and Econometrics Are Complementary (and So Are Lab and Field Experiments).” In The Methods of Modern Experimental Economics, Frechette, Guillaume R. and Schotter, Andrew (eds.). New York: Oxford University Press, ch. 15.Google Scholar
Hasegawa, Makoto, Hoopes, Jefrey L., Ishida, Ryo, and Slemrod, Joel. 2013. “The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan.” National Tax Journal 66(3): 571–608.CrossRefGoogle Scholar
Hashimzade, Nigar, Myles, Gareth D., and Tran-Nam, Binh. 2013. “Applications of Behavioural Economics to Tax Evasion.” Journal of Economic Surveys 27(5): 941–77.Google Scholar
Her Majesty’s Revenue and Customs (HMRC). 2009. Individual’s Prioritisation: An Investigation into Segmentation of the Individuals Customer Base. London: HMRC.Google Scholar
Hofmann, Eva, Voracek, Martin, Bock, Christine, and Kirchler, Erich. 2017. “Tax Compliance across Sociodemographic Categories: Meta-analyses of Survey Studies in 111 Countries.” Journal of Economic Psychology 62: 63–71.Google Scholar
Internal Revenue Service (IRS). 2006. Tax Year 2001 Federal Tax Gap (Extended Version). Washington, DC: IRS Office of Research, Analysis, and Statistics. www.irs.gov/pub/irs-soi/01rastg07map.pdf.Google Scholar
Internal Revenue Service (IRS). 2010. Final Report for Planning Theoretical Research (T.O. 0002). Washington, DC: Internal Revenue Service.Google Scholar
Internal Revenue Service (IRS). 2012. Tax Gap Estimates for Tax Year 2006 – Overview. Washington, DC: IRS Office of Research, Analysis, and Statistics. www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf.Google Scholar
Internal Revenue Service (IRS). 2016. Tax Gap Estimates for Tax Years 2008–2010. Washington, DC: IRS Office of Research, Analysis, and Statistics. www.irs.gov/pub/newsroom/tax%20gap%20estimates%20for%202008%20through%202010.pdf.Google Scholar
Kagel, John H. 2015. “Laboratory Experiments: The Lab in Relationship to Field Experiments, Field Data, and Economic Theory.” In The Methods of Modern Experimental Economics, Frechette, Guillaume R. and Schotter, Andrew (eds.). New York: Oxford University Press, ch. 16.Google Scholar
Kagel, John H., and Roth, Alvin E. (eds.). 1995. The Handbook of Experimental Economics. Princeton, NJ: Princeton University Press.Google Scholar
Karakostas, Alexandrow, and Zizzo, Daniel John. 2016. “Compliance and the Power of Authority.” Journal of Economic Behavior & Organization 124: 67–80.Google Scholar
Kasper, Matthias, and Alm, James. 2020. “Audits, Audit ‘Effectiveness’, and Post-audit Tax Compliance.” WU International Taxation Research Paper Series 2020-12.Google Scholar
Kasper, Matthias, Kogler, Christoph, and Kirchler, Erich. 2015. “Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Tax-Related Media Coverage and Its Impact on Tax Compliance.” Journal of Behavioral and Experimental Economics 54: 58–63.CrossRefGoogle Scholar
Kastlunger, Barbara, Kirchler, Erich, Mittone, Luigi, and Pitters, Julia. 2009. “Sequences of Audits, Tax Compliance, and Taxpaying Strategies.” Journal of Economic Psychology 30(3): 405–18.Google Scholar
Kessler, Judd B., and Vesterlund, Lise. 2015. “The External Validity of Laboratory Experiments: The Misleading Emphasis on Quantitative Effects.” In The Methods of Modern Experimental Economics, Frechette, Guillaume R. and Schotter, Andrew (eds.). New York: Oxford University Press, ch. 18.Google Scholar
Kinsey, Karyl A. 1992. “Deterrence and Alienation Effects of IRS Enforcement: An Analysis of Survey Data.” In Why People Pay Taxes: Tax Compliance and Enforcement, Slemrod, Joel (ed.). Ann Arbor: University of Michigan Press, 259–85.Google Scholar
Kirchler, Erich. 2007. The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.Google Scholar
Kirchler, Erich, Hoelzl, Erik, and Wahl, Ingrid. 2008. “Enforced versus Voluntary Tax Compliance: The ‘Slippery Slope’ Framework.” Journal of Economic Psychology 29(2): 210–25.Google Scholar
Kleven, Henrik J., Knudsen, Martin B., Kreiner, Claus T., Pedersen, Søren, and Saez, Emmanuel. 2011. “Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark.” Econometrica 79(3): 651–92.Google Scholar
Kogler, Christoph, Batrancea, Larissa, Nichita, Anca, Pantya, Jozsef, Belianin, Alexis, and Kirchler, Erich. 2013. “Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania, and Russia.” Journal of Economic Psychology 34(1): 169–80.CrossRefGoogle Scholar
Kogler, Christoph, Mittone, Luigi, and Kirchler, Erich. 2016. “Delayed Feedback on Tax Audits Affects Compliance and Fairness Perceptions.” Journal of Economic Behavior & Organization 124: 81–7.CrossRefGoogle Scholar
Konrad, Kai A., and Qari, Salmai. 2012. “The Last Refuge of a Scoundrel? Patriotism and Tax Compliance.” Economica 79(315): 516–33.Google Scholar
Lefebvre, Mathieu, Pestieau, Pierre, Riedl, Arno, and Villeval, Marie Claire. 2015. “Tax Evasion and Social Information: An Experiment in Belgium, France, and the Netherlands.” International Tax and Public Finance 22(3): 401–25.Google Scholar
Levitt, Steven D., and List, John A.. 2007. “What Do Laboratory Experiments Measuring Social Preferences Reveal about the Real World?” Journal of Economic Perspectives 21(2): 153–74.Google Scholar
Maciejovsky, Boris, Kirchler, Erich, and Schwarzenberger, Herbert. 2007. “Misperceptions of Chance and Loss Repair: On the Dynamics of Tax Compliance.” Journal of Economic Psychology 28(6): 678–91.Google Scholar
Martinez-Vazquez, Jorge, Harwood, Gordon B., and Larkins, Ernest R.. 1992. “Withholding Position and Income Tax Compliance: Some Experimental Evidence.” Public Finance Review 20(2): 152–74.Google Scholar
Mascagni, Giulia. 2018. “From the Lab to the Field: A Review of Tax Experiments.” Journal of Economic Surveys 32(2): 273–301.Google Scholar
Mittone, Luigi. 2006. “Dynamic Behaviour in Tax Evasion: An Experimental Approach.” Journal of Socio-Economics 35(5): 813–35.CrossRefGoogle Scholar
Mittone, Luigi, Panebianco, Fabrizio, and Santoro, Alessandro. 2017. “The Bomb-Crater Effect of Tax Audits: Beyond the Misperception of Chance.” Journal of Economic Psychology 61: 225–43.CrossRefGoogle Scholar
Muehlbacher, Stephan, Hartl, Barbara, and Kirchler, Erich. 2017. “Mental Accounting and Tax Compliance: Experimental Evidence for the Effect of Mental Segregation of Tax Due and Revenue on Compliance.” Public Finance Review 45(1): 118–39.CrossRefGoogle Scholar
Olsen, Jerome, Kasper, Matthias, Enachescu, Janina, Budak, Tamer, Benk, Serkan, and Kirchler, Erich. 2018. “Emotions and Tax Compliance among Small Business Owners: An Experimental Survey.” International Review of Law and Economics 56: 42–52.Google Scholar
Olsen, Jerome, Kasper, Matthias, Kogler, Christoph, Muehlbacher, Stephan, and Kirchler, Erich. 2019a. “Mental Accounting of Income Tax and Value Added Tax among Self-Employed Business Owners.” Journal of Economic Psychology 70: 125–39.Google Scholar
Olsen, Jerome, Kogler, Christoph, Brandt, Mark J., Dezső, Linda, and Kirchler, Erich. 2019b. “Are Consumption Taxes Really Disliked More than Equivalent Costs? Inconclusive Results in the USA and No Effect in the UK.” Journal of Economic Psychology 75, 102145, DOI: 10.1016/j.joep.2019.02.001.Google Scholar
Onu, Diana, and Oats, Lynne. 2016. “‘Paying Tax Is Part of Life’: Social Norms and Social Influence in Tax Communications.” Journal of Economic Behavior & Organization 124: 29–42.Google Scholar
Parker, Christine, and Nielsen, Vibeke. 2009. “The Challenge of Empirical Research on Business Compliance in Regulatory Capitalism.” Annual Review of Law and Social Science 5: 45–70.Google Scholar
Perez-Truglia, Ricardo, and Troiano, Ugo. 2018. “Shaming Tax Delinquents.” Journal of Public Economics 167: 120–37.CrossRefGoogle Scholar
Plott, Charles R. 1987. “Dimensions of Parallelism: Some Policy Applications of Experimental Methods.” In Laboratory Experimentation in Economics: Six Points of View, Roth, Alvin E. (ed.). New York: Cambridge University Press, 193–219.Google Scholar
Pomeranz, Dina. 2015. “No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax.” American Economic Review 105(8): 2539–69.Google Scholar
Pyle, D. J. 1991. “The Economics of Taxpayer Compliance.” Journal of Economic Surveys 5(2): 163–98.CrossRefGoogle Scholar
Roth, Alvin E. 1987. “Laboratory Experimentation in Economics.” In Advances in Economic Theory, Fifth World Congress, Bewley, Truman (ed.). Cambridge: Cambridge University Press, 269–99.Google Scholar
Sandmo, Agnar. 2012. “An Evasive Topic: Theorizing about the Hidden Economy.” International Tax and Public Finance 19(1): 5–24.Google Scholar
Slemrod, Joel. 2007. “Cheating Ourselves: The Economics of Tax Evasion.” Journal of Economic Perspectives 21(1): 25–48.Google Scholar
Slemrod, Joel, and Weber, Caroline. 2012. “Evidence of the Invisible: Toward a Credibility Revolution in the Empirical Analysis of Tax Evasion and the Informal Economy.” International Tax and Public Finance 19(1): 25–53.CrossRefGoogle Scholar
Slemrod, Joel, and Yitzhaki, Shlomo. 2002. “Tax Avoidance, Evasion, and Administration.” In Handbook of Public Economics, Volume 4 (ch. 22), Auerbach, Alan J. and Feldstein, Martin (eds.). Amsterdam, London, New York: Elsevier B.V. North Holland Publishers, 1423–70.Google Scholar
Smith, Vernon L. 1976. “Experimental Economics: Induced Value Theory.” American Economic Review 66(2): 274–9.Google Scholar
Smith, Vernon L. 1982. “Microeconomic Systems as an Experimental Science.” American Economic Review 72(5): 923–55.Google Scholar
Spicer, Michael W., and Becker, Lee A.. 1980. “Fiscal Inequity and Tax Compliance: An Experimental Approach.” National Tax Journal 33(2): 171–5.Google Scholar
Spicer, Michael W., and Hero, Rodney E.. 1985. “Tax Evasion and Heuristics: A Research Note.” Journal of Public Economics 26(2): 263–7.Google Scholar
Srinivasan, T. N. 1973. “Tax Evasion: A Model.” Journal of Public Economics 2(4): 339–46.Google Scholar
Torgler, Benno. 2002. “Speaking to Theorists and Searching for Facts: Tax Morale and Compliance in Experiments.” Journal of Economic Surveys 16(5): 657–83.Google Scholar
Torgler, Benno. 2003. “Tax Morale, Rule-Governed Behaviour, and Trust.” Constitutional Political Economy 14(2): 119–40.Google Scholar
Torgler, Benno. 2007. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham, UK: Edward Elgar.Google Scholar
Torgler, Benno. 2016. “Tax Compliance and Data: What Is Available and What Is Needed.” Australian Economic Review 49(3): 352–64.Google Scholar
Tyler, Tom R. 1990. Why People Obey the Law. New Haven, CT: Yale University Press.Google Scholar
Vogel, Joachim. 1974. “Taxation and Public Opinion in Sweden: An Interpretation of Recent Data.” National Tax Journal 27(4): 499–514.Google Scholar
Wahl, Ingrid, Muehlbacher, Stephan, and Kirchler, Erich. 2010. “The Impact of Voting on Tax Payments.” Kyklos 63(1): 144–58.Google Scholar
Webley, Paul. 1987. “Audit Probabilities and Tax Evasion in a Business Simulation.” Economics Letters 25(3): 267–70.Google Scholar
Webley, Paul, Robben, Henry, Elffers, Henk, and Hessing, Dick. 1991. Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.Google Scholar
Witte, Ann D., and Woodbury, Diane F.. 1985. “The Effect of Tax Laws and Tax Administration on Tax Compliance.” National Tax Journal 38: 1–13.Google Scholar
Yaniv, Gideon. 1999. “Tax Compliance and Advanced Tax Payments: A Prospect Theory Analysis.” National Tax Journal 52(4): 753–64.Google Scholar
Zhang, Nan, Andrighetto, Giulia, Ottone, Stefania, Ponzano, Ferruccio, and Steimo, Sven. 2016. “‘Willing to Pay’? Tax Compliance in Britain and Italy: An Experimental Analysis.” PLoS ONE 11(2). http://journals.plos.org/plosone/article?id=10.1371/journal.pone.0150277.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×