- Author
- Date
- 5-2003
- Title
- Tax evasion and the source of income: An experimental study in Albania and the Netherlands
- Number of pages
- 49
- Publisher
- Amsterdam: Amsterdam Institute for Advanced Labour Studies, Universiteit van Amsterdam
- Series
- AIAS working paper, 03/11
- Document type
- Working paper
- Faculty
- Faculty of Law (FdR)
- Institute
- Amsterdam Institute for Advanced Labour Studies (AIAS)
- Abstract
-
A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion. Aside from the decision whether or not to evade taxes, subjects have to choose a source of income, where one type enables subsequent tax evasion. The results allow us to conclude that subjects take the possibility of evasion into account when deciding on the source of income. In addition, we argue that the distinct levels of tax evasion outside of the laboratory in the two countries are not attributable to different tax attitudes or cultures, but to different tax institutions and the way individuals have learned to deal with them. We attribute tax evasion in Albania to inadequate tax collecting institutions, while the audit probability plays an important role in the Netherlands.
- Language
- English
- Persistent Identifier
- https://hdl.handle.net/11245/1.351532
- Downloads
-
WP11.pdf(Final published version)
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