Declaring income versus declaring taxes in tax compliance experiments:Does the design of laboratory experiments affect the results?
作者机构：Department of Psychology and PsychodynamicsKarl Landsteiner University of Health SciencesKremsAustria Department of OccupationalEconomic and Social PsychologyUniversity of ViennaViennaAustria Institute for Advanced StudiesViennaAustria Department of EconomicsTulane UniversityNew OrleansLAUSA
出 版 物：《Economic and Political Studies》 (经济与政治研究（英文版）)
年 卷 期：2023年第11卷第3期
页 面：334-349页
学科分类：0303[法学-社会学] 0302[法学-政治学] 1202[管理学-工商管理] 0201[经济学-理论经济学] 1002[医学-临床医学] 100214[医学-肿瘤学] 0701[理学-数学] 10[医学]
基 金：Verein zur Förderung der Wirtschaftspsychologie and Universität Wien
主 题：Laboratory experiments experimental design tax compliance tax rate audit probability fine rate
摘 要：Laboratory experiments are frequently criticised,in part because of the sensitivity of the results to specific features of the *** paper addresses an important question regarding the key aspect of the experimental environment:How should the dependent variable–participants’choices–be operationalised?For the specific context of laboratory research on income tax compliance,we compare the effects of the two most common operationalisation types:the declaration of gross income versus the declaration of tax *** is found that compliance is higher when participants indicate their tax payment than when they declare their *** is also discovered that the effects of the three policy parameters of the economic model(the tax rate,audit probability and fine rate)are stronger when participants declare their taxes than when they declare their *** results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous *** broadly,this study suggests that the results of laboratory experiments may depend on specific features of the experimental design,which proposes a strong need for more systematic methodological research.
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