The Resource Influences on tax behaviour : insights from a behavioural simulation experiment

Influences on tax behaviour : insights from a behavioural simulation experiment

Label
Influences on tax behaviour : insights from a behavioural simulation experiment
Title
Influences on tax behaviour : insights from a behavioural simulation experiment
Creator
Subject
Language
eng
Summary
This research reports on the findings from a large sample behavioural tax experiment. It tests the fundamental features of the tax system found in most OECD countries, including audit probability, penalties for non-compliance and the impact of increased tax rates on compliance behaviour. In addition, it investigates different types of behaviour among different age, gender and ethnic groups. It finds increased levels of tax evasion with higher tax rates; higher evasion among male participants; different types of evasion behaviour among different ethnic groups; and higher evasion among those with a low audit probability and low audit fines for detected non-compliance
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 16 (2010),
http://library.link/vocab/creatorName
  • Marriott, L
  • Randal, J
  • Holmes, K.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax compliance
  • tax evasion
  • audit
  • penalties
Label
Influences on tax behaviour : insights from a behavioural simulation experiment
Instantiates
Publication
Label
Influences on tax behaviour : insights from a behavioural simulation experiment
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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