Arbeitspapier
Complexity and Distributive Fairness Interact in Affecting Compliance Behavior
Filing income tax returns or insurance claims often requires that individuals comply with complex rules to meet their obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are intrinsically linked to distributive fairness. We find that compliance remains largely unaffected by complexity when income taxes are distributed to a morally justified charity. Conversely, complexity significantly amplifies non-compliance when income taxes appear wasted as they are distributed to a morally dubious charity. Our data further suggest that this non-compliance pattern is facilitated through the ambiguity that evolves from mostly unstrategic filing mistakes.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 7899
- Classification
-
Wirtschaft
Design of Experiments: Laboratory, Individual
Microeconomic Behavior: Underlying Principles
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
Tax Evasion and Avoidance
- Subject
-
complexity
compliance
distributive fairness
experiment
- Event
-
Geistige Schöpfung
- (who)
-
Bellemare, Charles
Deversi, Marvin
Englmaier, Florian
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2019
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Bellemare, Charles
- Deversi, Marvin
- Englmaier, Florian
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2019
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Where Should Fairness Judgment Be Anchored? : Fairness as a Decision Heuristic for Achieving Inter-organizational Compliance