In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

El objetivo de la investigación es identificar los factores más importantes de la cultura
tributaria en los contribuyentes para explicar que es un factor causal para la evasión fiscal …

We collect individual participant data from 70 papers that use laboratory experiments to
examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta …

We report from a large-scale randomized field experiment conducted on a unique sample of
more than 15,000 taxpayers in Norway who were likely to have misreported their foreign …

Two studies, using both qualitative and quantitative methods, showed that tax decisions
elicit different emotions, which have an impact on compliance. Study 1 used focus groups …

Communication is a key determining factor of success in crowdfunding environments. In this
paper, we examine the link between language used by founders and the contribution …

Tax compliance by the wealthy is relevant not only because their contributions are essential
to maintain public budgets and social equality, but because their (non) compliance behavior …

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by
optimally trading off between the costs and benefits of evasion. However, there is no direct …

Taxes are essential for a government to function correctly, because they fund public services
and promote long-term growth in a country. Tax morale is a positive attitude toward taxation …