Article (Scientific journals)
Tax Evasion and Social Information: an Experiment in Belgium, France and The Netherlands
Lefebvre, Mathieu; Villeval, Marie Claire; Pestieau, Pierre et al.
2015In International Tax and Public Finance, 22, p. 401–425
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Keywords :
· Social interactions ·; Tax evasion ·; Experiments
Abstract :
[en] We experimentally study how receiving information about tax compliance of others affects individuals’ occupational choices and subsequent evading decisions. In one treatment individuals receive information about the highest tax evasion rates of others in past experimental sessions with no such social information; in another treatment they receive information about the lowest tax evasion rates observed in the past sessions with no such social information. We observe an asymmetric effect of social information on tax compliance. Whereas examples of high compliance do not have any disciplining effect, we find evidence that examples of low compliance significantly increase tax evasion for certain audit probabilities. No major differences are found across countries
Disciplines :
Economic systems & public economics
Author, co-author :
Lefebvre, Mathieu  ;  Université de Liège > HEC Liège : UER > UER Economie
Villeval, Marie Claire
Pestieau, Pierre  ;  Université de Liège > HEC Liège > HEC Liège
Riedl, Arno
Language :
English
Title :
Tax Evasion and Social Information: an Experiment in Belgium, France and The Netherlands
Publication date :
2015
Journal title :
International Tax and Public Finance
ISSN :
0927-5940
eISSN :
1573-6970
Publisher :
Kluwer Academic Publishers, Netherlands
Volume :
22
Pages :
401–425
Peer reviewed :
Peer Reviewed verified by ORBi
Available on ORBi :
since 15 June 2017

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