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Tax evasion and social information: an experiment in Belgium, France, and the Netherlands
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Cited by:
- Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
- Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
- Goerg, Sebastian J. & Himmler, Oliver & König, Tobias, 2024.
"Norm violations and behavioral spillovers—Evidence from the lab and the field,"
European Economic Review, Elsevier, vol. 166(C).
- Goerg, Sebastian J. & Himmler, Oliver & König, Tobias, 2024. "Norm Violations and Behavioral Spillovers: Evidence from the Lab and the Field," Working Papers in Economics and Statistics 8/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
- Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
- Liza Charroin, 2018.
"Homophily, peer effects and dishonesty,"
Post-Print
halshs-01993618, HAL.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," CIRANO Working Papers 2021s-16, CIRANO.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," Post-Print halshs-03196953, HAL.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," Documents de travail du Centre d'Economie de la Sorbonne 21011, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03196953, HAL.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," Working Papers 2107, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2021. "Homophily, Peer Effects, and Dishonesty," Working Papers halshs-03187671, HAL.
- Garcia, Filomena & Opromolla, Luca David & Vezzulli, Andrea & Marques, Rafael, 2020.
"The effects of official and unofficial information on tax compliance,"
Journal of Economic Psychology, Elsevier, vol. 78(C).
- Opromolla, Luca David & Garcia, Filomena & Vezzulli, Andrea & Marques, Rafael, 2018. "The effects of official and unofficial information on tax compliance," CEPR Discussion Papers 12886, C.E.P.R. Discussion Papers.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers 2018-004, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CESifo Working Paper Series 7020, CESifo.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The effects of official and unofficial information on tax compliance," GEE Papers 00101, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Apr 2018.
- Luca David Opromolla & Filomena Garcia, 2018. "The effects of official and unofficial information on tax compliance," Working Papers w201809, Banco de Portugal, Economics and Research Department.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The effects of official and unofficial information on tax compliance," Working Papers REM 2018/37, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022.
"Media negativity bias and tax compliance: experimental evidence,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
- Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
- Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, Department of Economics and Law, Sapienza University of Roma.
- Alessandro Bucciol & Simona Cicognani & Natalia Montinari, 2020. "Cheating in university exams: the relevance of social factors," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 67(3), pages 319-338, September.
- C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
- 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.
- Amadou Boly & Robert Gillanders & Topi Miettinen, 2016. "Deterrence, peer effect, and legitimacy in anti-corruption policy-making: An experimental analysis," WIDER Working Paper Series wp-2016-137, World Institute for Development Economic Research (UNU-WIDER).
- Georgia Michailidou & Hande Erkut, 2022. "Lie O'Clock: Experimental Evidence on Intertemporal Lying Preferences," Working Papers 20220076, New York University Abu Dhabi, Department of Social Science, revised Apr 2022.
- Aurélie Bonein & Cécile Bazart, 2017. "The Strength of the Symbol: Are we Willing to Punish Evaders ?," Working Papers 17-02, LAMETA, Universtiy of Montpellier.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Bernd Irlenbusch & David J. Saxler, 2015. "Social responsibility in market interaction," Cologne Graduate School Working Paper Series 06-05, Cologne Graduate School in Management, Economics and Social Sciences.
- Fatas, Enrique & Morales, Antonio J. & Sonntag, Axel, 2020. "Empowering consumers to reduce corporate tax avoidance: Theory and Experiments," IHS Working Paper Series 21, Institute for Advanced Studies.
- Benistant, Julien & Galeotti, Fabio & Villeval, Marie Claire, 2022.
"Competition, information, and the erosion of morals,"
Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 148-163.
- Julien Benistant & Fabio Galeotti & Marie Claire Villeval, 2022. "Competition, Information, and the Erosion of Morals," Post-Print hal-03805532, HAL.
- 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.
- Amadou Boly & Robert Gillanders & Topi Miettinen, 2016. "Deterrence, peer effect, and legitimacy in anti-corruption policy-making: An experimental analysis," WIDER Working Paper Series 137, World Institute for Development Economic Research (UNU-WIDER).
- Dimant, Eugen, 2015.
"On Peer Effects: Behavioral Contagion of (Un)Ethical Behavior and the Role of Social Identity,"
MPRA Paper
68732, University Library of Munich, Germany.
- Eugen Dimant, 2016. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior in Charitable Giving and The Role of Social Identity," PPE Working Papers 0006, Philosophy, Politics and Economics, University of Pennsylvania.
- Eugen Dimant, 2017. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior and the Role of Social Cohesion," Discussion Papers 2017-06, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Eugen Dimant, 2018. "Contagion of Pro- and Anti-Social Behavior Among Peers and the Role of Social Proximity," Discussion Papers 2018-04, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers hal-03892947, HAL.
- Philipp Doerrenberg & Jan Schmitz, 2017.
"Tax compliance and information provision. A field experiment with small firms,"
Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 1(1), pages 47-54, February.
- Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers 15-028, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
- Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020.
"Striking a balance: Optimal tax policy with labor market duality,"
Journal of Macroeconomics, Elsevier, vol. 66(C).
- Gilbert Mbara & Ryszard Kokoszczynski & Joanna Tyrowicz, 2017. "Striking a balance: optimal tax policy with labor market duality," GRAPE Working Papers 16, GRAPE Group for Research in Applied Economics.
- Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020. "Striking a Balance: Optimal Tax Policy with Labor Market Duality," IZA Discussion Papers 13631, Institute of Labor Economics (IZA).
- Gilbert Mbara & Joanna Tyrowicz & Ryszard Kokoszczynski, 2017. "Striking a balance: optimal tax policy with labor market duality," Working Papers 2017-12, Faculty of Economic Sciences, University of Warsaw.
- Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
- Dimant, Eugen, 2019.
"Contagion of pro- and anti-social behavior among peers and the role of social proximity,"
Journal of Economic Psychology, Elsevier, vol. 73(C), pages 66-88.
- Eugen Dimant, 2018. "Contagion of Pro- and Anti-Social Behavior Among Peers and the Role of Social Proximity," Discussion Papers 2018-04, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Eugen Dimant, 2020. "Contagion of Pro- and Anti-Social Behavior among Peers and the Role of Social Proximity," CESifo Working Paper Series 8263, CESifo.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019.
"Taxation, redistribution, and observability in social dilemmas,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(5), pages 826-846, October.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers 1726, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers halshs-01609971, HAL.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019. "Taxation, redistribution and observability in social dilemmas," Post-Print halshs-01930721, HAL.
- Blaufus, Kay & Bob, Jonathan & Otto, Philipp E., 2014. "The effect of tax privacy on tax compliance: An experimental investigation," arqus Discussion Papers in Quantitative Tax Research 164, arqus - Arbeitskreis Quantitative Steuerlehre.
- Charroin, Liza & Fortin, Bernard & Villeval, Marie Claire, 2022. "Peer effects, self-selection and dishonesty," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 618-637.
- Marie Claire Villeval, 2019.
"Comportements (non) éthiques et stratégies morales,"
Revue économique, Presses de Sciences-Po, vol. 70(6), pages 1021-1046.
- Marie Claire Villeval, 2019. "Comportements (non) éthiques et stratégies morales," Post-Print halshs-02445185, HAL.
- Rustam Romaniuc & Dimitri Dubois & Eugen Dimant & Adrian Lupusor & Valeriu Prohnitchi, 2022.
"Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France,"
Public Choice, Springer, vol. 190(1), pages 127-147, January.
- Rostan Romaniuc & Dimitri Dubois & Eugen Dimant & Adrian Lupusor & Valeriu Prohnitchi, 2020. "Understanding Cross-Cultural Dfferences in Peer Reporting Practices: Evidence from Tax Evasion Games in Moldova and France," CEE-M Working Papers hal-02991776, CEE-M, Universtiy of Montpellier, CNRS, INRA, Montpellier SupAgro.
- Rostan Romaniuc & Dimitri Dubois & Eugen Dimant & Adrian Lupusor & Valeriu Prohnitchi, 2020. "Understanding Cross-Cultural Dfferences in Peer Reporting Practices: Evidence from Tax Evasion Games in Moldova and France," Working Papers hal-02991776, HAL.
- Julien Benistant & Fabio Galeotti & Marie Claire Villeval, 2021.
"The Distinct Impact of Information and Incentives on Cheating,"
Working Papers
halshs-03110295, HAL.
- Benistant, Julien & Galeotti, Fabio & Villeval, Marie Claire, 2021. "The Distinct Impact of Information and Incentives on Cheating," IZA Discussion Papers 14014, Institute of Labor Economics (IZA).
- Julien Benistant & Fabio Galeotti & Marie Claire Villeval, 2021. "The Distinct Impact of Information and Incentives on Cheating," Working Papers 2101, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Rasooly, Itzhak & Rozzi, Roberto, 2024. "Masks, cameras and social pressure," Journal of Economic Behavior & Organization, Elsevier, vol. 226(C).
- Burgstaller, Lilith & Pfeil, Katharina, 2024. "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, vol. 101(C).
- Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
- Schitter, Christian & Fleiß, Jürgen & Palan, Stefan, 2019. "To claim or not to claim: Anonymity, symmetric externalities and honesty," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 13-36.
- Engel, Christoph & Zamir, Eyal, 2024. "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, vol. 78(C).
- Esteban, Steffanny Romero & Mantilla, Cesar, 2022. "Beliefs and selection in formal and informal labor markets: an experiment," OSF Preprints q2x8d, Center for Open Science.
- Ioana Alexandra Horodnic & Colin C. Williams & Alexandru Maxim & Iuliana Claudia Stoian & Oana Carmen Țugulea & Adrian V. Horodnic, 2021. "Knowing and Unknowing Purchases of Undeclared Healthcare Goods and Services: The Role of Vertical and Horizontal Trust," IJERPH, MDPI, vol. 18(21), pages 1-14, November.
- Alice Guerra & Brooke Harrington, 2023. "Regional variation in tax compliance and the role of culture," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 139-152, April.
- Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," Working Papers hal-03892947, HAL.
- Emily M Thornton & Lara B Aknin & Nyla R Branscombe & John F Helliwell, 2019. "Prosocial perceptions of taxation predict support for taxes," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-12, November.
- Irlenbusch, Bernd & Saxler, David, 2015. "Social Responsibility in Market Interaction," IZA Discussion Papers 9240, Institute of Labor Economics (IZA).
- 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.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024.
"Why should I comply with taxes if others don't?: an experimental study testing informational effects,"
Working Papers
hal-04635966, HAL.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2022. "Peer effects, self-selection and dishonesty," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03712450, HAL.
- Ioana Alexandra Horodnic & Colin C. Williams & Rodica Ianole-Cãlin & Adrian V. Horodnic, 2023. "Exploring the illegal practice of under-reporting wages in the construction industry: some lessons from Romania," Applied Economics, Taylor & Francis Journals, vol. 55(26), pages 2978-2992, June.
- Akın, Zafer, 2019.
"Dishonesty, social information, and sorting,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 80(C), pages 199-210.
- Akin, Zafer, 2018. "Dishonesty, Social Information, and Sorting," MPRA Paper 90412, University Library of Munich, Germany.
- Colin C. Williams & Brunilda Kosta, 2019. "Evaluating Institutional Theories Of Informal Sector Entrepreneurship: Some Lessons From Albania," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-17, June.
- 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.
- Akın, Zafer, 2023. "Direct lying or playing the victim? An experimental study," Journal of Economic Behavior & Organization, Elsevier, vol. 216(C), pages 150-169.
- Akin, Zafer, 2022. "Playing the victim behavior: an experimental study," MPRA Paper 115532, University Library of Munich, Germany.
- Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
- Alessandro Bucciol & Simona Cicognani & Natalia Montinari, 2017. "Cheating in Academia: The Relevance of Social Factors," Working Papers 15/2017, University of Verona, Department of Economics.
- Bernd Irlenbusch & Marie Claire Villeval, 2015. "Behavioral ethics: how psychology influenced economics and how economics might inform psychology?," Post-Print halshs-01159696, HAL.
- C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
- Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers Main hal-03892947, HAL.
- Alexander Henke & Fahad Khalil & Jacques Lawarree, 2022. "Honest agents in a corrupt equilibrium," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 31(3), pages 762-783, August.
- Colin C. Williams & Besnik Krasniqi, 2018. "Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-20, June.
- Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2022. "Peer effects, self-selection and dishonesty," Post-Print hal-03712450, HAL.