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On the path-dependence of tax compliance

Lisa Bruttel and Tim Friehe

No 59, TWI Research Paper Series from Thurgauer Wirtschaftsinstitut, Universität Konstanz

Abstract: This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement parameters in the past. This finding has important policy implications. For instance, legal harmonization in the EU cannot be expected to reliably yield similar behavior in countries with different legal histories.

Keywords: tax compliance; path dependence; experiment (search for similar items in EconPapers)
Date: 2010
New Economics Papers: this item is included in nep-acc, nep-cbe, nep-exp and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Journal Article: On the path dependence of tax compliance (2014) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:twi:respas:0059

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