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Toward an understanding of collaborative tax evasion: A natural field experiment with businesses

Doerr, Annabelle and Necker, Sarah. (2018) Toward an understanding of collaborative tax evasion: A natural field experiment with businesses. WWZ Working Papers, 2018 (26).

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Official URL: https://edoc.unibas.ch/66270/

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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.
Faculties and Departments:06 Faculty of Business and Economics > Departement Wirtschaftswissenschaften > Professuren Wirtschaftswissenschaften > Arbeitsmarktökonomie (Wunsch)
12 Special Collections > WWZ Publications > WWZ Discussion Papers and Working Papers
UniBasel Contributors:Dörr, Annabelle
Item Type:Working Paper
Publisher:WWZ
Number of Pages:39
Note:Publication type according to Uni Basel Research Database: Discussion paper / Internet publication
Language:English
Last Modified:16 Aug 2019 07:59
Deposited On:24 Oct 2018 14:30

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