Tax evasion and social information: an experiment in Belgium, France, and the Netherlands
Mathieu Lefebvre,
Pierre Pestieau,
Arno Riedl and
Marie Claire Villeval
Post-Print from HAL
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.
Keywords: Tax evasion; Social interactions; Peer effects; Cross-country comparisons; Experiments (search for similar items in EconPapers)
Date: 2015-06
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01155326v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (59)
Published in International Tax and Public Finance, 2015, 22 (3), pp.401-425. ⟨10.1007/s10797-014-9318-z⟩
Downloads: (external link)
https://shs.hal.science/halshs-01155326v1/document (application/pdf)
Related works:
Journal Article: Tax evasion and social information: an experiment in Belgium, France, and the Netherlands (2015) 
Working Paper: Tax evasion and social information: an experiment in Belgium, France, and the Netherlands (2015)
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:hal:journl:halshs-01155326
DOI: 10.1007/s10797-014-9318-z
Access Statistics for this paper
More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().