We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we requestan invoice for the delivery of the service. In a market which allows anyone to sellanonymously, a willingness to evade is prevalent. In a market that keeps track ofcredentials, sellers are only willing to evade when a willingness to collude is signaled.The evasion discount is in most estimates not larger than the tax subsidy for legaldemand. Evasion is unlikely to be beneficial for many consumers in our setting
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...
We compare tax evasive behavior in a country in transition from communism to that in a developed eco...
<p>Abstract copyright data collection owner.</p>Data resulting from an experiment analysing corporat...
We conduct a field experiment with sellers of home-improvement services on two German online markets...
We conduct a field experiment with sellers of home improvement services on two German online markets...
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, li...
We experimentally examine the impact of tax evasion attempts on the performance of credence goods ma...
In markets where transactions are governed by contractual incompleteness, revealed intentions to eva...
Although collusive tax evasion by buyers and sellers of commodities and also by employers and employ...
Increasing the tax compliance of self-employed business owners—particularly of trade-specific servic...
Abstract- Existing experimental literature on tax compliance and crowding–out examines either the in...
We present an experimental study on the wasted resources associated with tax evasion. This waste ari...
The hidden costs of tax evasion-Collaborative tax evasion in markets for expert service
Cash sales represent an oportunity to evade indirect taxes. The incentive for both buyer and seller ...
We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand se...
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...
We compare tax evasive behavior in a country in transition from communism to that in a developed eco...
<p>Abstract copyright data collection owner.</p>Data resulting from an experiment analysing corporat...
We conduct a field experiment with sellers of home-improvement services on two German online markets...
We conduct a field experiment with sellers of home improvement services on two German online markets...
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, li...
We experimentally examine the impact of tax evasion attempts on the performance of credence goods ma...
In markets where transactions are governed by contractual incompleteness, revealed intentions to eva...
Although collusive tax evasion by buyers and sellers of commodities and also by employers and employ...
Increasing the tax compliance of self-employed business owners—particularly of trade-specific servic...
Abstract- Existing experimental literature on tax compliance and crowding–out examines either the in...
We present an experimental study on the wasted resources associated with tax evasion. This waste ari...
The hidden costs of tax evasion-Collaborative tax evasion in markets for expert service
Cash sales represent an oportunity to evade indirect taxes. The incentive for both buyer and seller ...
We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand se...
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...
We compare tax evasive behavior in a country in transition from communism to that in a developed eco...
<p>Abstract copyright data collection owner.</p>Data resulting from an experiment analysing corporat...