Income Tax Evasion and the Tax Schedule: Some Experimental Results

Jonathan C Baldry

Public Finance = Finances publiques, 1987, vol. 42, issue 3, 357-83

Abstract: A report of an experiment which replicates the income tax assessment procedure and is designed to test two predictions of tax evasion theory: that every individual will attempt some evasion if the expected gains are positive, and that a change in the marginal tax rate (average rate constant) will not influence the amount of evasion attempted. Both predictions are strongly rejected by the results, though a positive influence of true after-tax income on evasion, which is consistent with the basic model, is confirmed.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:42:y:1987:i:3:p:357-83

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