On the path-dependence of tax compliance

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.

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330 Wirtschaft

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tax compliance, path dependence, experiment

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ISO 690

BRUTTEL, Lisa, Tim FRIEHE, 2010. On the path-dependence of tax compliance

BibTex

@techreport{Bruttel2010pathd-11779,
  year={2010},
  series={Research paper series / Thurgauer Wirtschaftsinstitut},
  title={On the path-dependence of tax compliance},
  number={59},
  author={Bruttel, Lisa and Friehe, Tim}
}

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Publikation: On the path-dependence of tax compliance

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On the path-dependence of tax compliance