Tax Evasion in Portugal
Individual, Economic and Social Factors
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Tasks » Task 4
Experimental Analysis of Tax Evasion Behaviour
![]() This task has the purpose to provide an experimental analysis to tax evasion behavior and isolate the variables/ contexts that are empirically shown to decrease tax evasion. We will use three different experimental approaches to study this subject, starting with the combined study of the traditional economic variables in tax evasion (Study 1 related to audit probability, tax rate and severity of penalty), increasing the complexity in Study 2 by introducing reward (and not punishment) as possible alternative method to control tax evasion and concluding with the presentation of a new paradigm in tax evasion behavior, namely altruism and moral emotions. |