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Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg

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  • Mohamed Ali Bchir
  • Nicolas Daures
  • Marc Willinger

Abstract

Our article presents an experimental assessment of a tax-evasion prevention mechanism proposed by Greenberg (1984). Greenberg argued that tax evasion cannot totally be eliminated in a population. On the basis of this observation, he developed a mechanismin which the audit probability is determined byagents'earlierfraud behavior. We observethatthe distribution of subjects differs from the model's prediction. The discrepancy is due to the existence of an increasing relationship between the decision to commit fraud and income a relationship that the model does not take into account. Our results suggest that Greenberg's mechanism is based on an over-restrictive hypothesis.

Suggested Citation

  • Mohamed Ali Bchir & Nicolas Daures & Marc Willinger, 2008. "Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg," Economie & Prévision, La Documentation Française, vol. 0(1), pages 33-46.
    • Handle: RePEc:cai:ecoldc:ecop_182_0033
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    References listed on IDEAS

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