Tax evasion and risky investments in an intertemporal context: An experimental study

Sebastian Giese and Antje Hoffmann

No 2000,30, SFB 373 Discussion Papers from Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes

Abstract: In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax evasion is detected, penalty depends on evaded taxes. Twice the tax revenue is donated to charity organizations. Our main results show that higher income induces tax fraud and that gender differences exist.

Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:sfb373:200030

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