Arbeitspapier
Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?
We find experimental evidence that the decision problem of tax compliance changes if subjects' declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that their picture looks rather dubious whereas others may believe that their picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our experimental design allows to disentangle these potentially countervailing effects.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 4373
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Design of Experiments: Laboratory, Individual
Fiscal Policies and Behavior of Economic Agents: Household
- Thema
-
compliance
tax evasion
face picture
audit probability
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Konrad, Kai A.
Lohse, Tim
Qari, Salmai
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Konrad, Kai A.
- Lohse, Tim
- Qari, Salmai
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2013
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