Some effects of tax information services reliability and availability on tax reporting behavior

Vossler, Christian A. and McKee, Michael and Jones, Michael (2011): Some effects of tax information services reliability and availability on tax reporting behavior.

Abstract

As an alternative to analyzing field data, our research utilizes controlled laboratory experiments with human decision makers and salient financial incentives. Within the laboratory, we determine (hence, know) the true tax liability, and then identify the effects of information services by systematically varying the setting across groups of players. In particular, our experimental design varies the degree of accessibility and accuracy of information services. Our design allows us to observe both the tax reporting behavior as well as the propensity of the taxpayer to obtain information by making information acquisition a (sometimes costly) choice.

• Item Type: MPRA Paper
• Language: English
• Keywords: tax evasion; laboratory experiments
• Subjects: D - Microeconomics > D8 - Information, Knowledge, and Uncertainty; C - Mathematical and Quantitative Methods > C9 - Design of Experiments > C91 - Laboratory, Individual Behavior; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance

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