Lists: A Novel Experimental Method to Measure Tax Evasion

Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay

National Tax Journal, 2022, vol. 75, issue 3, 517 - 537

Abstract: This paper presents a novel experimental method to measure the propensity to evade taxes that overcomes sensitivity bias. Drawn from political science research, the method uses list experiments to estimate the prevalence of tax evasion in different population groups. Using this method, we found that 13 percent of the Canadian population admitted to evading income taxes and 29 percent admitted to evading consumption taxes. These estimates are comparable to estimates based on audit data. They provide a new source of reliable data about evasion, which can be combined with measures of psychological drivers of evasion at the individual level.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.1086/719469 (application/pdf)
http://dx.doi.org/10.1086/719469 (text/html)
Access to the online full text or PDF requires a subscription.

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:ucp:nattax:doi:10.1086/719469

Access Statistics for this article

More articles in National Tax Journal from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().