Does the use of tax revenue matter for tax compliance behavior?

Philipp Doerrenberg

Economics Letters, 2015, vol. 128, issue C, 30-34

Abstract: This paper explores whether the usage of tax revenues affects tax-compliance behavior. I design a laboratory experiment in which subjects make tax-reporting decisions and are randomly assigned to treatments that differ in tax-revenue use. The results indicate that compliance depends on tax-revenue usage.

Keywords: Tax evasion; Tax revenue; Lab experiment; Pro-social behavior (search for similar items in EconPapers)
JEL-codes: H24 H26 H50 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:128:y:2015:i:c:p:30-34

DOI: 10.1016/j.econlet.2015.01.005

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