Economics at your fingertips  

Laboratory Experiments

James Alm () and Matthias Kasper ()
Additional contact information
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: H2 H26 D03 C9 (search for similar items in EconPapers)
Date: 2020-09
New Economics Papers: this item is included in nep-exp, nep-isf and nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) First Version, September 2020 (application/pdf)

Related works:
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:

Access Statistics for this paper

More papers in Working Papers from Tulane University, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Valentina Martinez Pabon ().

Page updated 2021-04-12
Handle: RePEc:tul:wpaper:2008