Tax compliance and obedience to authority at home and in the lab: A new experimental approach

@article{Cadsby2006TaxCA,
  title={Tax compliance and obedience to authority at home and in the lab: A new experimental approach},
  author={C. Bram Cadsby and Elizabeth Maynes and Viswanath Umashanker Trivedi},
  journal={Experimental Economics},
  year={2006},
  volume={9},
  pages={343-359}
}
In most experimental studies of tax evasion, participants are instructed that they may report any amount of income from zero up to the amount they actually earned or received. This amounts to an invitation to gamble. In contrast, real-world tax authorities unambiguously demand compliance. We develop two new settings for conducting tax experiments. Both involve an explicit demand for compliance. Thus, we can determine whether knowing that the experimental authority would regard evasion as… 
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