Tax me if you can: an artefactual field experiment on dishonesty
Research output: Working paper › Research
Standard
Tax me if you can : an artefactual field experiment on dishonesty. / Jacobsen, Catrine; Piovesan, Marco.
Frederiksberg : Department of Food and Resource Economics, University of Copenhagen, 2015.Research output: Working paper › Research
Harvard
APA
Vancouver
Author
Bibtex
}
RIS
TY - UNPB
T1 - Tax me if you can
T2 - an artefactual field experiment on dishonesty
AU - Jacobsen, Catrine
AU - Piovesan, Marco
PY - 2015
Y1 - 2015
N2 - In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more low outcomes. These results warn policy makers about the non-trivial relationship between taxation charges and dishonesty.
AB - In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more low outcomes. These results warn policy makers about the non-trivial relationship between taxation charges and dishonesty.
M3 - Working paper
T3 - IFRO Working Paper
BT - Tax me if you can
PB - Department of Food and Resource Economics, University of Copenhagen
CY - Frederiksberg
ER -
ID: 141541552