Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments
Author
Abstract
Suggested Citation
DOI: 10.1016/j.jpubeco.2018.07.009
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Alm, James & Cherry, Todd & Jones, Michael & McKee, Michael, 2010.
"Taxpayer information assistance services and tax compliance behavior,"
Journal of Economic Psychology, Elsevier, vol. 31(4), pages 577-586, August.
- James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
- Beck, Paul J. & Jung, Woon-Oh, 1989. "Taxpayer compliance under uncertainty," Journal of Accounting and Public Policy, Elsevier, vol. 8(1), pages 1-27.
- Ben Greiner, 2015. "Subject pool recruitment procedures: organizing experiments with ORSEE," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 1(1), pages 114-125, July.
- Scott M. Gilpatric & Christian A. Vossler & Michael McKee, 2011. "Regulatory enforcement with competitive endogenous audit mechanisms," RAND Journal of Economics, RAND Corporation, vol. 42(2), pages 292-312, June.
- Charles A. Holt & Susan K. Laury, 2002. "Risk Aversion and Incentive Effects," American Economic Review, American Economic Association, vol. 92(5), pages 1644-1655, December.
- Snow, Arthur & Warren, Ronald Jr., 2005. "Tax evasion under random audits with uncertain detection," Economics Letters, Elsevier, vol. 88(1), pages 97-100, July.
- Urs Fischbacher, 2007. "z-Tree: Zurich toolbox for ready-made economic experiments," Experimental Economics, Springer;Economic Science Association, vol. 10(2), pages 171-178, June.
- Timothy N. Cason & Lata Gangadharan, 2006.
"An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement,"
Economic Inquiry, Western Economic Association International, vol. 44(2), pages 352-366, April.
- Timothy N. Cason & Lata Gangadharan, 2004. "An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement," Department of Economics - Working Papers Series 918, The University of Melbourne.
- Jeremy Clark & Lana Friesen & Andrew Muller, 2004. "The Good, the Bad, and the Regulator: An Experimental Test of Two Conditional Audit Schemes," Economic Inquiry, Western Economic Association International, vol. 42(1), pages 69-87, January.
- James Alm, 2012.
"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- David Gill & Victoria Prowse, 2012.
"A Structural Analysis of Disappointment Aversion in a Real Effort Competition,"
American Economic Review, American Economic Association, vol. 102(1), pages 469-503, February.
- Gill, David & Prowse, Victoria L., 2009. "A Structural Analysis of Disappointment Aversion in a Real Effort Competition," IZA Discussion Papers 4536, Institute of Labor Economics (IZA).
- Victoria Prowse & David Gill, 2009. "A Structural Analysis of Disappointment Aversion in a Real Effort Competition," Economics Series Working Papers 448, University of Oxford, Department of Economics.
- David Gill & Victoria Prowse, 2011. "A Structural Analysis of Disappointment Aversion in a Real Effort Competition," Discussion Papers 2011001, University of Oxford, Nuffield College.
- Cason, Timothy N. & Friesen, Lana & Gangadharan, Lata, 2016. "Regulatory performance of audit tournaments and compliance observability," European Economic Review, Elsevier, vol. 85(C), pages 288-306.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- James Alm & Mark B. Cronshaw & Michael Mckee, 1993. "Tax Compliance with Endogenous Audit Selection Rules," Kyklos, Wiley Blackwell, vol. 46(1), pages 27-45, February.
- Evans, Mary F. & Gilpatric, Scott M. & Liu, Lirong, 2009. "Regulation with direct benefits of information disclosure and imperfect monitoring," Journal of Environmental Economics and Management, Elsevier, vol. 57(3), pages 284-292, May.
- Christian A. Vossler & Michael McKee, 2017. "Efficient Tax Reporting: The Effects Of Taxpayer Liability Information Services," Economic Inquiry, Western Economic Association International, vol. 55(2), pages 920-940, April.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Alm, James & McKee, Michael, 2004. "Tax compliance as a coordination game," Journal of Economic Behavior & Organization, Elsevier, vol. 54(3), pages 297-312, July.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023.
"Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance,"
Economies, MDPI, vol. 11(9), pages 1-22, September.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023. "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers 2307, Tulane University, Department of Economics.
- Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021.
"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives,"
Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
- Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
- Timo Goeschl & Marcel Oestreich & Alice Soldà, 2023.
"Compliance and Truthfulness: Leveraging Peer Information with Competitive Audit Mechanisms,"
Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 10(4), pages 947-979.
- Timo Goeschl & Marcel Oestreich & Alice Soldà, 2023. "Compliance And Truthfulness: Leveraging Peer Information With Competitive Audit Mechanisms," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1069, Ghent University, Faculty of Economics and Business Administration.
- Martin Fochmann & Frank Hechtner & Tobias Kölle & Michael Overesch, 2021. "Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures," Journal of Business Economics, Springer, vol. 91(7), pages 935-964, September.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Christian A. Vossler & Scott M. Gilpatric, 2017. "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers 2017-01, University of Tennessee, Department of Economics.
- 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.
- Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
- Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021.
"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives,"
Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
- Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
- Gilpatric, Scott M. & Vossler, Christian A. & Liu, Lirong, 2015. "Using competition to stimulate regulatory compliance: A tournament-based dynamic targeting mechanism," Journal of Economic Behavior & Organization, Elsevier, vol. 119(C), pages 182-196.
- Choo, C.Y. Lawrence & Fonseca, Miguel A. & 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, Elsevier, vol. 124(C), pages 102-114.
- Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
- Doerrenberg, Philipp & Duncan, Denvil, 2014.
"Experimental evidence on the relationship between tax evasion opportunities and labor supply,"
European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Bernasconi, Michele & Bernhofer, Juliana, 2020. "Catch Me If You Can: Testing the reduction of compound lotteries axiom in a tax compliance experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 84(C).
- Samreen Malik & Benedikt Mihm & Florian Timme, 2018. "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 200-239, February.
- Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based and human tax auditing schemes," Working Papers SDES-2015-9, Kochi University of Technology, School of Economics and Management, revised Jan 2015.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Bruttel, Lisa & Friehe, Tim, 2014.
"On the path dependence of tax compliance,"
European Economic Review, Elsevier, vol. 65(C), pages 90-107.
- Lisa Bruttel & Tim Friehe, 2010. "On the path-dependence of tax compliance," TWI Research Paper Series 59, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Maarten Lindeboom & Bas van der Klaauw & Sandra Vriend, 2014.
"Audit Rates and Compliance: A Field Experiment in Long-term Care,"
Tinbergen Institute Discussion Papers
14-038/V, Tinbergen Institute.
- Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2014. "Audit rates and compliance: A field experiment in long-term care," CEPR Discussion Papers 9924, C.E.P.R. Discussion Papers.
- Miloš Fišar & Ondřej Krčál & Jiří Špalek & Rostislav Staněk & James Tremewan, 2019. "A Competitive Audit Selection Mechanism with Incomplete Information," MUNI ECON Working Papers 2019-08, Masaryk University, revised Feb 2023.
- Buckenmaier, Johannes & Dimant, Eugen & Mittone, Luigi, 2020.
"Effects of institutional history and leniency on collusive corruption and tax evasion,"
Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 296-313.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2016. "Tax Evasion and Institutions. An Experiment on The Role of Principal Witness Regulations," PPE Working Papers 0007, Philosophy, Politics and Economics, University of Pennsylvania.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2017. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2017-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2018-05, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018. "Effects of institutional history and leniency on collusive corruption and tax evasion," ECON - Working Papers 295, Department of Economics - University of Zurich.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Villeval, 2010.
"Cheating, emotions, and rationality: an experiment on tax evasion,"
Experimental Economics, Springer;Economic Science Association, vol. 13(2), pages 226-247, June.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
- Lohse, Tim & Simon, Sven A., 2021.
"Compliance in teams – Implications of joint decisions and shared consequences,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
- Tim Lohse & Sven A. Simon, 2018. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," Working Papers tax-mpg-rps-2018-03_4, Max Planck Institute for Tax Law and Public Finance.
- Tim Lohse & Sven A. Simon, 2019. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," CESifo Working Paper Series 7807, CESifo.
More about this item
Keywords
Individual income tax; Taxpayer assistance services; Endogenous audits; Tax reporting and enforcement; Experimental methods;All these keywords.
JEL classification:
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:pubeco:v:165:y:2018:i:c:p:217-229. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/505578 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.