Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/184731
Authors: 
Doerr, Annabelle
Necker, Sarah
Year of Publication: 
2018
Series/Report no.: 
Freiburger Diskussionspapiere zur Ordnungsökonomik 18/13
Abstract: 
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, little is known about the phenomenon. We conduct a natural field experiment with 2,900 businesses in which we take the role of consumers and vary if we request an invoice for the delivery of a service. We find that 56% of businesses approach consumers with the intention to evade. The fraction is zero in the regulated market and 72% in the unregulated market. It increases when consumers signal their willingness to collude. Consumers can save 25% of the legal price on average if they agree to evade.
Subjects: 
collaborative tax evasion
evasion rent
field experiment
JEL: 
H26
C93
E26
J22
O17
Document Type: 
Working Paper

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