Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/80507
Authors: 
Konrad, Kai A.
Lohse, Tim
Qari, Salmai
Year of Publication: 
2013
Series/Report no.: 
CESifo Working Paper 4373
Abstract: 
We find experimental evidence that the decision problem of tax compliance changes if subjects' declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that their picture looks rather dubious whereas others may believe that their picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our experimental design allows to disentangle these potentially countervailing effects.
Subjects: 
compliance
tax evasion
face picture
audit probability
JEL: 
H26
C91
H31
Document Type: 
Working Paper

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