Tax Evasion Revised: Surprising Experimental Evidence on the Role of Principal Witness Regulations and Differences in Gender Attitudes

Luigi Mittone, Johannes Buckenmaier and Eugen Dimant ()

No 1505, CEEL Working Papers from Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia

Abstract: This paper experimentally investigates indirect tax evasion that requires the cooperation of an intermediary. We explore the effectiveness of the introduction of a principal witness regulation as a means to facilitate tax compliance. Reactions show a significant drop in tax compliance that, surprisingly, is vastly different across gender with the effect being mainly driven by women. As a result, women decrease their tax compliance significantly reaching an even lower level than men who in turn do not react to the institutional change.

Keywords: indirect tax evasion; gender difference; contextual sensitivity; reciprocity; principal witness regulation (search for similar items in EconPapers)
JEL-codes: D03 D73 D81 H26 (search for similar items in EconPapers)
Date: 2015
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www-ceel.economia.unitn.it/papers/papero15_05.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:trn:utwpce:1505

Access Statistics for this paper

More papers in CEEL Working Papers from Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia Contact information at EDIRC.
Bibliographic data for series maintained by Marco Tecilla ( this e-mail address is bad, please contact ).