Vous êtes sur la page 1sur 6

Appendix

C Screenshots from the experiment


Belowarescreenshotsfromtheexperiment.TheexperimentwasconductedinGerman,hence,
everythingshownbelowwastranslatedintoEnglish.

Figure3:Informationstage


Figure4:Contributionentry


Figure5:Auditstage(Noinformationtreatment)

25

Figure6:Auditstage(Partialandfullinformationtreatment)18

Figure7:ProfitDisplay

Thescreenshotshownreflectsthesituationinthenoinformationtreatment,wherenoindividual
informationisavailable.Inboththepartialandthefullinformationtreatmentindividualtaxesof
everysubjectarevisible.

18
In the partial information treatment only the left side of the screen was shown. In the full information
treatment the empty boxes on the outer right side of the screen were filled with subjects pictures.
26

REFERENCES
Allingham, M.G., Sandmo, A., 1972. Income tax evasion: a theoretical analysis. Journal of Public
Economics1,323338.

Alm,J.,2010.Testingbehavioralpubliceconomicstheoriesinthelaboratory.NationalTaxJournal63,
635658.

Alm,J.,2012.Measuring,explaining,andcontrollingtaxevasion:lessonsfromtheory,experiments,
andfieldstudies.InternationalTaxandPublicFinance19,5477.

Alm,J.,McClelland,G.H.,Schulze,W.D.,1992.Whydopeoplepaytaxes?JournalofPublicEconomics
48,2138.

Alm,J.,&Torgler,B.,2006.CulturedifferencesandtaxmoraleintheUnitedStatesandinEurope.
Journalofeconomicpsychology,27(2),224246.

Andreoni,J.,Petrie,R.,2004.Publicgoodsexperimentswithoutconfidentiality:aglimpseintofund
raising.JournalofPublicEconomics88,16051623.

Baldry,J.C.,1986.Taxevasionisnotagamble:Areportontwoexperiments.EconomicsLetters22,
333335.

Bazart,C.,&Pickhardt,M.,2011.Fightingincometaxevasionwithpositiverewards.PublicFinance
Review,39(1),124149.

Benabou,R.,Tirole,J.,2006.Incentivesandprosocialbehavior.TheAmericanEconomicReview96,
16521678.

Bolle,F.,Otto,P.E.,2010.Apriceisasignal:onintrinsicmotivation,crowdingout,andcrowdingin.
Kyklos63,922.

Cooter,R.,1998.ExpressiveLawAndEconomics.TheJournalofLegalStudies,27,No.S2,585607.

Coricelli,G.,Joly,M.,Montmarquette,C.,Villeval,M.C.,2010.Cheating,emotions,andrationality:an
experimentontaxevasion.ExperimentalEconomics13,226247.

Cullis, J., Jones, P., Savoia, A., 2012. Social norms and tax compliance: Framing the decision to pay
tax.TheJournalofSocioEconomics41,159168.

Dhami, S., alNowaihi, A., 2007. Why do people pay taxes? Prospect theory versus expected utility
theory.JournalofEconomicBehavior&Organization64,171192.

Durham,Y.,Manly,T.S.,Ritsema,C.,2014.Theeffectsofincomesource,context,andincomelevel
ontaxcompliancedecisionsinadynamicexperiment.JournalofEconomicPsychology,220233.

Erard, B., Feinstein, J.S., 1994. The role of moral sentiments and audits perceptions in tax
compliance.PublicFinance49,7089(Supplement).

Fischbacher, U., 2007. ztree: Zurich toolbox for readymade economic experiments. Experimental
Economics10,171178.

27

Frey, B.S., Torgler, B., 2007. Tax morale and conditional cooperation. Journal of Comparative
Economics35,136159.

Gino,F.,Ayal,S.,Ariely,D.,2009.Contagionanddifferentiationinunethicalbehavior:Theeffectof
onebadappleonthebarrel.PsychologicalScience20,393398.

Hasegawa,M.,Hoopes,J.L.,Ishida,R.,Slemrod,J.,2012.Theeffectofpublicdisclosureonreported
taxableincome:EvidencefromindividualsandcorporationsinJapan.SSRNWorkingPaper.

Ernstberger, J., Stich, M., & Vogler, O., 2012. Economic consequences of accounting enforcement
reforms:thecaseofGermany.Europeanaccountingreview,21(2),217251.

Holm, S., 1979. A simple sequentially rejective multiple test procedure. Scandinavian Journal of
Statistics6,6570.

Holt,C.A.,Laury,S.K.,2002.Riskaversionandincentiveeffects.TheAmericanEconomicReview92,
16441655.

Huck, S., Kbler, D., Weibull, J., 2012. Social norms and economic incentives in firms. Journal of
EconomicBehavior&Organization83,173185.

IRS,2013.TheTaxGap.Internet:http://www.irs.gov/uac/TheTaxGap.

Kastlunger, B., Dressler, S.G., Kirchler, E., Mittone, L., Voracek M., 2010. Sex differences in tax
compliance: Differentiating between demographic sex, genderrole orientation, and prenatal
masculinization(2D:4D).JournalofEconomicPsychology31,542552.

Kirchler,E.(2007).Theeconomicpsychologyoftaxbehaviour.CambridgeUniversityPress.

Laury,S.,Wallace,S.,2005.Confidentialityandtaxpayercompliance.NationalTaxJournal58,427
438.

Lefebvre,M.,Pestieau,P.,Riedl,A.,&Villeval,M.C.(2013).TaxEvasionandSocialInformation:An
Experiment in Belgium, France and the Netherlands. Working Paper. Internet: http://researchers
sbe.unimaas.nl/arnoriedl/wpcontent/uploads/sites/19/2013/07/LefebvreEtAlTaxEvasionSocialInfor
mationJune13.pdf

Markel, D., 2001. Are Shaming Punishments Beautifully Retributive: Retributivism and the
ImplicationsfortheAlternativeSanctionsDebate.VanderbiltLawReview54,2157.

Pickhardt, M., Prinz, A., 2014. Behavioral dynamics of tax evasionA survey. Journal of Economic
Psychology40,119.

Reckers, P. M. J.; Sanders, D. L.; Roark, S. J., 1994: The influence of ethical attitudes on taxpayer
compliance,NationalTaxJournal,825836.

Slemrod, J., Thoresen, T.O., B, E.E., 2013. Taxes on the internet: Deterrence effects of public
disclosure.CESifoWorkingPaper:PublicFinance,No.4107.

Traxler,C.,2010.Socialnormsandconditional cooperative taxpayers.EuropeanJournal ofPolitical


Economy26,89103.

28

Wartick, M.L., Madeo, S.A., Vines C.C., 1999. Reward dominance in taxreporting experiments: The
roleofcontext.JournaloftheAmericanTaxationAssociation21,2031.

Wilson,J.Q.,Kelling,G.L.,1982.Brokenwindows.AtlanticMonthly249,2938.

29

Impressum:
Arbeitskreis Quantitative Steuerlehre, arqus, e.V.
Vorstand: Prof. Dr. Ralf Maiterth (Vorsitzender),
Prof. Dr. Kay Blaufus, Prof. Dr. Dr. Andreas Lffler
Sitz des Vereins: Berlin

Herausgeber: Kay Blaufus, Jochen Hundsdoerfer,


Martin Jacob, Dirk Kiesewetter, Rolf J. Knig,
Lutz Kruschwitz, Andreas Lffler, Ralf Maiterth,
Heiko Mller, Jens Mller, Rainer Niemann,
Deborah Schanz, Sebastian Schanz, Caren Sureth,
Corinna Treisch

Kontaktadresse:
Prof. Dr. Caren Sureth, Universitt Paderborn,
Fakultt fr Wirtschaftswissenschaften,
Warburger Str. 100, 33098 Paderborn,
www.arqus.info, Email: info@arqus.info
ISSN 1861-8944

Vous aimerez peut-être aussi