EconPapers    
Economics at your fingertips  
 

Tax evasion and social information: an experiment in Belgium, France, and the Netherlands

Mathieu Lefebvre (), Pierre Pestieau (), Arno Riedl and Marie Claire Villeval ()

International Tax and Public Finance, 2015, vol. 22, issue 3, 401-425

Abstract: We experimentally study how receiving information about tax compliance of others affects individuals’ occupational choices and subsequent evading decisions. In one treatment individuals receive information about the highest tax evasion rates of others in past experimental sessions with no such social information; in another treatment they receive information about the lowest tax evasion rates observed in the past sessions with no such social information. We observe an asymmetric effect of social information on tax compliance. Whereas examples of high compliance do not have any disciplining effect, we find evidence that examples of low compliance significantly increase tax evasion for certain audit probabilities. No major differences are found across countries. Copyright Springer Science+Business Media New York 2015

Keywords: Tax evasion; Social interactions; Peer effects; Cross-country comparisons; Experiments; H26; D83; C91 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5) Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.1007/s10797-014-9318-z (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Tax evasion and social information: an experiment in Belgium, France, and the Netherlands (2015)
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:kap:itaxpf:v:22:y:2015:i:3:p:401-425

Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/10797/PS2

Access Statistics for this article

International Tax and Public Finance is currently edited by Ronald B. Davies and Kimberly Scharf

More articles in International Tax and Public Finance from Springer, International Institute of Public Finance Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla ().

 
Page updated 2019-10-14
Handle: RePEc:kap:itaxpf:v:22:y:2015:i:3:p:401-425