Suchergebnisse

We study the role of face-to-face interaction for gender differences in deceptive behavior and perceived honesty. In the first part, we compare women to men's deceptive behavior using data from an incentivized income-reporting experiment with three treatments. Reporting is fully computerized in a baseline treatment but occurs face-to-face in the second and third treatment. Lies can be detected in the course of an audit, which happens with a given probability in the first and second treatment whereas it depends on perceptions by others in the third treatment. In the computerized baseline treatment, men and women's deceptive behavior is statistically indistinguishable. However, women's truthfulness increases when face-to-face interaction is introduced in the second treatment. In contrast, males' deceptive behavior does not change until the audit probability depends on their perceived honesty in the third treatment. Then, men's truthfulness rises sharply and exceeds women's level of honesty by far. We elaborate on these gender differences in the second part. We conduct an experiment to assess the honesty of videotaped income-reporting statements from a setting identical to the third treatment. Our findings confirm that men anticipate their low perceived honesty, which is consistent with the results from the first part.

We link two cross‐country datasets to analyse the relationship between individuals' patriotism and attitudes toward tax compliance. The datasets contain a number of variables that shape individuals' opportunities as well as expected benefits from tax evasion. We find a robust positive association between patriotism and tax compliance. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism.

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries.

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals with higher warm glow are less likely to evade taxes. This prediction is confirmed empirically by a multivariate analysis on the individual level while controlling for several other potentially confounding factors. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative correlation between average patriotic warm glow and the size of the shadow economy across several countries. ; Ob ein Individuum versucht, durch falsche Angaben gegenüber den Steuerbehörden die persönliche Steuerlast zu reduzieren, hängt sowohl von monetären als auch von nicht-monetären Faktoren ab. Monetäre Faktoren sind vor allem die Wahrscheinlichkeit, mit der ein versuchter Betrug aufgedeckt wird, und die Höhe der Strafzahlung. Wir untersuchen zunächst theoretisch, wie Patriotismus (Heimatbindung) als ein nicht-monetärer Faktor die Steuerehrlichkeit beeinflusst. Personen mit gleichem Einkommen, aber höherer Heimatbindung, geben auch mit höherer Wahrscheinlichkeit ihr Einkommen korrekt an. Weiterhin führt eine Erhöhung der durchschnittlichen Heimatbindung über die gesamte Steuerbevölkerung dazu, dass im Gleichgewicht der Anteil der Steuerhinterzieher geringer wird. Diese beiden Hypothesen werden empirisch mit Hilfe von Surveydaten überprüft und bestätigt. Für die erste Hypothese auf Ebene des Individuums erlauben es die Daten, die Robustheit des empirischen Ergebnisses umfangreich zu überprüfen. Eine Vielzahl von Spezifikationen, inklusive einer Instrumentvariablenschätzung, bestätigen den positiven Zusammenhang zwischen Heimatbindung und (der Einstellung zur) Steuerehrlichkeit.