On the path dependence of tax compliance

Publikationstyp: Zeitschriftenartikel
Autor/innen: Bruttel, Lisa; Friehe, Tim
Erscheinungsjahr: 2014
Erschienen in: European Economic Review ; 65 (2014). - S. 90-107. - ISSN 0014-2921. - eISSN 1873-572X
DOI (zitierfähiger Link): https://dx.doi.org/10.1016/j.euroecorev.2013.11.002
Zusammenfassung:
This paper presents experimental evidence that tax compliance is path dependent. For given values of the audit probability and the fine for tax evasion, we compare the income declaration of subjects who faced a change in one of the two parameters to that of subjects who experienced no such parameter change. We show that past tax enforcement regimes continue to have an impact on current income declarations. This finding may be explained by reference-dependent preferences and it has important policy implications. For instance, legal transplants cannot be expected to reliably yield similar behavior in countries with different legal histories.
JEL-Klassifikation: C91; H26; K42
Fachgebiet (DDC): 330 Wirtschaft
Schlagwörter: Tax compliance; Path dependence; Reference dependence; Experiment
Universitätsbibliographie: Ja

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BRUTTEL, Lisa, Tim FRIEHE, 2014. On the path dependence of tax compliance. In: European Economic Review. 65, pp. 90-107. ISSN 0014-2921. eISSN 1873-572X. Available under: doi: 10.1016/j.euroecorev.2013.11.002

@article{Bruttel2014depen-30114, title={On the path dependence of tax compliance}, year={2014}, doi={10.1016/j.euroecorev.2013.11.002}, volume={65}, issn={0014-2921}, journal={European Economic Review}, pages={90--107}, author={Bruttel, Lisa and Friehe, Tim} }

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