EconPapers    
Economics at your fingertips  
 

Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency

Cécile Bazart, Mickael Beaud () and Dimitri Dubois ()

Kyklos, 2020, vol. 73, issue 1, 47-67

Abstract: This paper reports an experimental test of the relative efficiency of a whistleblowing‐based audit scheme compared to a random‐based audit scheme. We design a between‐subjects laboratory experiment with two treatments: a benchmark with a random‐based audit scheme and an alternative treatment in which taxpayers can blow the whistle. Compared to the benchmark, the whistleblowing‐based audit scheme (i) improves the targeting of evaders, (ii) decreases the monetary amount of tax evasion, and (iii) raises the tax levy.

Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (4) Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1111/kykl.12215

Related works:
Working Paper: Whistleblowing vs random audit: An experimental test of relative efficiency (2020)
Working Paper: Whistleblowing vs random audit: An experimental test of relative effciency (2017) Downloads
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:bla:kyklos:v:73:y:2020:i:1:p:47-67

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0023-5962

Access Statistics for this article

Kyklos is currently edited by Rene L. Frey

More articles in Kyklos from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2021-09-25
Handle: RePEc:bla:kyklos:v:73:y:2020:i:1:p:47-67