Doerr, Annabelle and Necker, Sarah. (2021) Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment. American Economic Journal: Economic Policy, 13 (4). pp. 185-216.
![]()
|
PDF
- Published Version
748Kb |
Official URL: https://edoc.unibas.ch/86191/
Downloads: Statistics Overview
Abstract
We conduct a field experiment with sellers of home improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market that allows anyone to sell anonymously, a willingness to evade is prevalent. In a market that keeps track of credentials, sellers are only willing to evade when a willingness to collude is signaled. The evasion discount is in most estimates not larger than the tax subsidy for legal demand. Evasion is unlikely to be beneficial for many consumers in our setting.
Faculties and Departments: | 06 Faculty of Business and Economics > Departement Wirtschaftswissenschaften > Professuren Wirtschaftswissenschaften > Arbeitsmarktökonomie (Wunsch) |
---|---|
UniBasel Contributors: | Dörr, Annabelle |
Item Type: | Article, refereed |
Article Subtype: | Research Article |
Publisher: | American Economic Association |
ISSN: | 1945-7731 |
e-ISSN: | 1945-774X |
Note: | Publication type according to Uni Basel Research Database: Journal article |
Language: | English |
Identification Number: |
|
edoc DOI: | |
Last Modified: | 19 Sep 2022 09:38 |
Deposited On: | 19 Sep 2022 09:38 |
Repository Staff Only: item control page