40 years of tax evasion games: a meta-analysis

• Published in: Experimental economics : a journal of the Economic Science Association Vol. 24; no. 3; pp. 699 - 750
• Main Authors: Alm, James, Malézieux, Antoine
• Format: Journal Article
• Language: English
• Published: New York Springer US 01.09.2021; Springer Nature B.V
• Subjects: 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; H0; H3; Tax compliance; Tax evasion; C9; 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...