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osf:ProjectSocial Norms and Weak Enforcement - A Laboratory Experiment on Tax Evasion
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2024-12-11
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2025
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Widespread tax compliance is observed also in situations where sanctions are too weak to deter a rational individual from evading taxes. The list of possible explanations is long. In this project two of them are analyzed in more detail. First, the functioning of so-called weak enforcement is tested. The question is if taxpayers are following the rules although the probability of being audited and / or the sanctions size are low. Second, the effect of social norms on tax compliance is tested. The question is if normative and / or empirical expectations, the two aspects that form a social norm according to Bicchieri (2012), bring people to pay taxes. Special attention is given to the interaction of weak enforcement and social norms. We want to test if they add up, crowd themselves in or crowd themselves out. This is done in a laboratory experiment using as the main part a standard income reporting game. Enforcement regimes are varied within-subjects, social norm messages are varied between subjects. The experiment, additionally, contains a norm elicitation task, a measure for risk attitude and a test for social value orientation.
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Robin Scheuch
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Social Norms and Weak Enforcement - A Laboratory Experiment on Tax Evasion
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Enforcement
Law and Economics
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Tax Compliance
Social Norms
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Robin Scheuch
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Social Norms and Weak Enforcement - A Laboratory Experiment on Tax Evasion
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Robin Scheuch
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Social Norms and Weak Enforcement - A Laboratory Experiment on Tax Evasion
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Robin Scheuch
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