Tax evasion and social information: an experiment in Belgium, France, and the Netherlands

Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.

Alm, J. (1988). Uncertain tax policies, individual behavior, and welfare. American Economic Review, 78, 237–245.

Alm, J., Sanchez, I., & de Juan, A. (1995). Economic and non-economic factors in tax compliance. Kyklos, 48, 3–18.

Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27, 224–246.

Alm, J. (2012). Measuring, explaining and controlling tax evasion: Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), 54–77.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818–860.

Baldry, J. C. (1986). Tax evasion is not a gamble. Economics Letters, 22, 333–335.

Bandiera, O., Barankay, I., & Rasul, I. (2009). Social connections and incentives in the workplace: Evidence from personnel data. Econometrica, 77(4), 1047–1094.

Bellemare, C., Lepage, P., & Shearer, B. (2010). Peer pressure, incentives, and gender: An experimental analysis of motivation in the workplace. Labour Economics, 17(1), 276–283.

Beugnot, J., Fortin, B., Lacroix, G., Villeval, M. C. (2013). Social network and peer effects at work. IZA Discussion Paper 7521, Bonn.

Bramoullé, Y., Djebbari, H., & Fortin, B. (2009). Identification of peer effects through social networks. Journal of Econometrics, 150, 41–55.

Cohen, M., Jaffray, J.-Y., & Said, T. (1987). Experimental comparison of individual behavior under risk and under uncertainty for gains and losses. Organizational Behavior and Human Decision Processes, 39, 1–22.

Coricelli, G., Joffily, M., Montmarquette, C., & Villeval, M. C. (2010). Cheating, emotions and rationality: An experiment on tax evasion. Experimental Economics, 13, 226–247.

Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and artefactual field experiments. Journal of Economic Behavior and Organization, 70(3), 447–457.

Dubin, J. A., Graetz, M. J., & Wilde, L. L. (1990). The effect of audit rates on the federal individual income tax, 1977–1986. National Tax Journal, 43(4), 395–409.

European Commission. (2007). Survey on undeclared work in the European Union, Eurobarometer special 284, Luxemburg.

Falk, A., & Ichino, A. (2006). Clean evidence on peer pressure. Journal of Labor Economics, 24(1), 39–57.

Fellner, G., Sausgruber, R., & Traxler, C. (2013). Testing enforcement strategies in the field: Threat, moral appeal and social information. Journal of the European Economic Association, 11(3), 634–660.

Fischbacher, U., Gächter, S., & Fehr, E. (2001). Are people condtionally cooperative? Evidenc from a public goods experiments. Economic Letters, 71(3), 397–404.

Fonseca, M.A., and G. Myles (2012). Experimental evidence on taxpayer compliance: Evidence from students and taxpayers. Research Report 198, University of Exeter.

Fortin, B., Lacroix, G., & Villeval, M. C. (2007). Tax evasion and social interactions. Journal of Public Economics, 91(11–12), 2089–2112.

Frederick, S. (2005). Cognitive reflection and decision making. Journal of Economic Perspectives, 19(4), 25–42.

Friedland, N., Maital, S., & Rutenberg, A. (1978). A simulation study of income tax evasion. Journal of Public Economics, 10, 107–116.

Galbiati, R., & Zanella, G. (2012). The tax evasion social multiplier: Evidence from Italy. Journal of Public Economics, 96(5–6), 485–494.

Gerxhani, K., & Schram, A. (2006). Tax evasion and income source: A comparative experimental study. Journal of Economic Psychology, 27(3), 402–422.

Glaeser, E., Sacerdote, B., & Scheinkman, J. (1996). Crime and social interaction. The Quarterly Journal of Economics, 111(2), 507–548.

Gordon, J. P. F. (1989). Individual morality and reputation costs of deterrents to tax evasion. European Economic Review, 33, 797–805.

Greiner, B. (2004). An Online Recruitment System for Economic Experiments. In K. Kremer, V. Macho (Eds.), Forschung und wissenschaftliches Rechnen 2003 (pp. 79–93). GWDG Bericht 63; Göttingen: Ges. für Wiss. Datenverarbeitung.

Halla, M., & Schneider, F. G. (2013). Taxes and benefits: Two options to cheat on the state. Oxford Bulletin of Economics and Statistics. doi: 10.1111/obes.12024 .

Heinemann, F., & Kocher, M. (2013). Tax compliance under tax regime changes. International Tax and Public Finance, 20(2), 225–246.

Hertwig, R., & Ortman, A. (2008). Deception in experiments: Revisiting the arguments in its defense. Ethics and Behavior, 18(1), 59–92.

Hey, J. D. (1998). Experimental economics and deception. A comment. Journal of Economic Psychology, 19, 397–401.

Holt, C. A., & Laury, S. K. (2002). Risk aversion and incentive effects. American Economic Review, 92(5), 1644–1655.

Jamison, J., Karlan, D., & Schechter, L. (2008). To deceive or not to deceive: The effect of deception on behavior in future laboratory experiments. Journal of Economic Behavior & Organization, 68, 477–488.

Keizer, K., Lindenberg, S., & Steg, L. (2008). The spreading of disorder. Science, 322, 1681–1685.

Kim, Y. (2003). Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion. Journal of Public Economics, 87, 1591–1616.

Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.

Lewis, A., Carrera, S., Cullis, J., & Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30(3), 431–445.

Manski, C. F. (1993). Identification of endogenous social effects: The reflection problem. Review of Economic Studies, 60(3), 531–542.

Mas, A., & Moretti, E. (2009). Peers at work. American Economic Review, 99(1), 112–145.

Moretti, E. (2011). Social learning and peer effects in consumption: Evidence from movie sales. Review of Economic Studies, 78, 356–393.

Myles, G. D., & Naylor, R. A. (1996). A model of tax evasion with group conformity and social customs. European Journal of Political Economy, 12(1), 49–66.

Rosaz, J.,Slonim, R., Villeval, M. C. (2012). Quitting and peer effects at work. IZA Discussion Paper 6475, Bonn.

Sacerdote, B. (2001). Peer effects with random assignment: Results for Dartmouth roommates. The Quarterly Journal of Economics, 116(2), 681–704.

Saez, E., & Duflo, E. (2003). The role of information and social interactions in retirement plan decisions: Evidence from a randomized experiment. The Quarterly Journal of Economics, 118(2003), 815–842.

Schelling, T.C. (1978). Micromotives and Macrobehavior. New York: Norton.

Schmölders, G. (1960). Das irrationale in der öffentlichen finanzwissenschaft. Hamburg: Rowolt.

Schneider, F. (2007). Shadow economies of 145 countries all over the world: Estimation results over the period 1999 to 2003. Journal of Population Economics, 20(3), 495–526.

Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48.

Slemrod, J. B., Blumenthal, M., & Christian, C. (2001). Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79, 455–483.

Spicer, M. W., & Becker, L. A. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 33, 171–178.

Torgler, B. (2007). Tax compliance and tax morale. A theoretical and empirical analysis. Cheltenham: Edward Elgar.

Torgler, B., & Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88, 443–470.

Traxler, C. (2009). Voting over taxes: The case of tax evasion. Public Choice, 140(1), 43–58.

United States Department of the Treasury. (1987). Taxpayer Opinion Survey (p. 8927). Internal Revenue Service, ICPSR.

Wilson, J. Q., & Kelling, G. L. (1982). Broken windows: The police and neighborhood safety. Atlantic Monthly, 249, 29–38.

Zeiliger, R. (2000). A presentation of regate, internet-based software for experimentalEconomics. http://www.gate.cnrs.fr/~zeiliger/regate/RegateIntro.ppt . Lyon: GATE.

Zimmerman, D. (2003). Peer effects in academic outcomes: Evidence from a natural experiment. Review of Economics and Statistics, 85(1), 9–23.