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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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 |
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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 |
Identification Number: |
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edoc DOI: | |
Last Modified: | 17 Jun 2021 09:19 |
Deposited On: | 24 Oct 2018 14:30 |
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