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Declaring income versus declaring taxes in tax compliance experiments:Does the design of laboratory experiments affect the results?

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Economic and Political Studies 2023年第3期11卷 334-349页

作者： Stephan Muehlbacher Andre Hartmann erich kirchler James Alm Department of Psychology and Psychodynamics Karl Landsteiner University of Health SciencesKremsAustria Department of Occupational Economic and Social PsychologyUniversity of ViennaViennaAustria Institute for Advanced Studies ViennaAustria Department of Economics Tulane UniversityNew OrleansLAUSA

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.

关键词： Laboratory experiments experimental design tax compliance tax rate audit probability fine rate

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Perceptions of trust and power are associated with tax compliance:A cross-cultural study

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Economic and Political Studies 2023年第3期11卷 365-381页

作者： Christoph Kogler Jerome Olsen erich kirchler Larissa M.Batrancea Anca Nichita Department of Social Psychology School of Social and Behavioural SciencesTilburg UniversityTilburgThe Netherlands Max Planck Institute for Research on Collective Goods BonnGermany Department of Occupational Economic and Social PsychologyFaculty of PsychologyUniversity of ViennaViennaAustria Institute for Advanced Studies(IHS) ViennaAustria Department of Business Babes¸-Bolyai UniversityCluj-NapocaRomania Department of Business Administration and Marketing Faculty of EconomicsUniversity of Alba IuliaAlba IuliaRomania

The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of *** an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/***/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption *** results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of *** results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.

关键词： Trust power shadow economy corruption tax compliance tax evasion

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