Laboratory Experiments

James Alm () and Matthias Kasper ()
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Matthias Kasper: Tulane University and University of Vienna

No 2008, Working Papers from Tulane University, Department of Economics

Abstract: In this chapter we assess the use of laboratory experiments in tax compliance research. We first discuss the reasons for using laboratory experiments, and we then describe the basic design of most experiments, including their main limitations. We also summarize some of the main results of these studies, and we discuss how the insights obtained from experimental research can help shape better tax policies. We conclude with some suggestions on new areas of research on tax compliance in which laboratory experiments may be usefully applied in the future.

Keywords: Tax evasion; Behavioral economics; Laboratory experiments. (search for similar items in EconPapers)
JEL-codes: C9 D03 H2 H26 (search for similar items in EconPapers)
Date: 2020-09
New Economics Papers: this item is included in nep-exp, nep-isf and nep-iue
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http://repec.tulane.edu/RePEc/pdf/tul2008.pdf First Version, September 2020 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:2008

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