40 years of tax evasion games: a meta-analysis
We collect individual participant data from 70 papers that use laboratory experiments to examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta-analysis to estimate the impacts of different public policy, experimental design and individual level variables on tax evasi...
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| Published in | Experimental economics : a journal of the Economic Science Association Vol. 24; no. 3; pp. 699 - 750 |
|---|---|
| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
New York
Springer US
01.09.2021
Springer Nature B.V |
| Subjects | |
| Online Access | Get full text |
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| Abstract | We collect individual participant data from 70 papers that use laboratory experiments to examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta-analysis to estimate the impacts of different public policy, experimental design and individual level variables on tax evasion choices. Our results show that standard enforcement variables like audits (including audit rules) and fines perform differently on the extensive and intensive margins. We find that other fiscal variables like a flat tax system, tax rates, and tax amnesties have unambiguous negative impacts on tax compliance, and that specific features of the experimental setting, such as how subjects are directed to report income, or whether taxes are redistributed to the participants or to a real life public good, have significant impacts on tax compliance. Our results also indicate that the demographic characteristics of the subjects (e.g., gender, experimental income, occupation, risk attitude) affect compliance. |
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| AbstractList | We collect individual participant data from 70 papers that use laboratory experiments to examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta-analysis to estimate the impacts of different public policy, experimental design and individual level variables on tax evasion choices. Our results show that standard enforcement variables like audits (including audit rules) and fines perform differently on the extensive and intensive margins. We find that other fiscal variables like a flat tax system, tax rates, and tax amnesties have unambiguous negative impacts on tax compliance, and that specific features of the experimental setting, such as how subjects are directed to report income, or whether taxes are redistributed to the participants or to a real life public good, have significant impacts on tax compliance. Our results also indicate that the demographic characteristics of the subjects (e.g., gender, experimental income, occupation, risk attitude) affect compliance. |
| Author | Alm, James Malézieux, Antoine |
| Author_xml | – sequence: 1 givenname: James surname: Alm fullname: Alm, James organization: Department of Economics, Tulane University – sequence: 2 givenname: Antoine orcidid: 0000-0002-0544-9929 surname: Malézieux fullname: Malézieux, Antoine email: antoine.malezieux@bsb-education.com organization: CEREN, EA 7477, Burgundy School of Business, Université Bourgogne Franche-Comté |
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| Copyright | Economic Science Association 2020 Economic Science Association 2020. |
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| Keywords | H0 H3 Tax compliance Tax evasion C9 Meta-analysis |
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| Snippet | We collect individual participant data from 70 papers that use laboratory experiments to examine individual tax evasion behavior (or “Tax Evasion Games”), in... |
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| SubjectTerms | Audits Behavioral/Experimental Economics Compliance Demography Economic theory Economic Theory/Quantitative Economics/Mathematical Methods Economics Economics and Finance Enforcement Fines Game Theory Games Meta-analysis Microeconomics Operations Research/Decision Theory Original Paper Public policy Social and Behav. Sciences Tax evasion Tax rates Taxation Variables |
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| Title | 40 years of tax evasion games: a meta-analysis |
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