| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28235 |
| 来源ID | Working Paper 28235 |
| What Makes a Tax Evader? | |
| Marcelo L. Bergolo; Martin Leites; Ricardo Perez-Truglia; Matias Strehl | |
| 发表日期 | 2020-12-21 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Why do some individuals choose to evade taxes while others do not? One popular view is that some individuals cheat on their taxes because they are more dishonest, selfish, or perceive different social norms. There is, however, little direct evidence on this matter. In collaboration with the national tax agency in Uruguay, we address this question using a combination of surveys and administrative records. Leveraging a unique institutional setting, we measure individual-level evasion choices. We document significant variation in evasion decisions across individuals. For a subsample of 6,078 taxpayers, we use survey questions and incentivized laboratory games to measure traits such as honesty, selfishness, and perceived social norms. We find that these individual characteristics have some power to predict who evades taxes. However, other factors, such as the marginal tax rates and the behavior of peers, play a bigger role. |
| 主题 | Public Economics ; Taxation ; Other ; Law and Economics ; Culture |
| URL | https://www.nber.org/papers/w28235 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585909 |
| 推荐引用方式 GB/T 7714 | Marcelo L. Bergolo,Martin Leites,Ricardo Perez-Truglia,et al. What Makes a Tax Evader?. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w28235.pdf（573KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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