Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment

Choo L, Fonseca MA, Myles GD (2016)


Publication Language: English

Publication Type: Journal article, Report

Publication year: 2016

Journal

Publisher: Elsevier

Book Volume: 124

Pages Range: 102–114

DOI: 10.1016/j.jebo.2015.09.015

Abstract

We report on data from a real-effort tax compliance experiment using three subject pools: students, who do not pay income tax; company employees, whose income is reported by their employer; and self-employed taxpayers, who are responsible for filing and payment. While compliance behavior is unaffected by changes in the level of, or information about the audit probability, higher fines increase compliance. We find subject pool differences: self-assessed taxpayers are the most compliant, while students are the least compliant. Through a simple framing manipulation, we show that such differences are driven by norms of compliance from outside the lab. 

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How to cite

APA:

Choo, L., Fonseca, M.A., & Myles, G.D. (2016). Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment. Journal of Economic Behavior & Organization, 124, 102–114. https://dx.doi.org/10.1016/j.jebo.2015.09.015

MLA:

Choo, Lawrence, Miguel A. Fonseca, and Gareth D. Myles. "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment." Journal of Economic Behavior & Organization 124 (2016): 102–114.

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