Journal article
(Report)


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


Publication Details
Author(s): Choo L, Fonseca M, Myles G
Publisher: Elsevier
Publication year: 2016
Volume: 124
Pages range: 102–114
ISSN: 0167-2681
Language: English

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.



How to cite
APA: Choo, L., Fonseca, M., & Myles, G. (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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