Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/62187
Authors: 
Giese, Sebastian
Hoffmann, Antje
Year of Publication: 
2000
Series/Report no.: 
Discussion Papers, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes 2000,30
Abstract: 
In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax evasion is detected, penalty depends on evaded taxes. Twice the tax revenue is donated to charity organizations. Our main results show that higher income induces tax fraud and that gender differences exist.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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