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What Makes a Tax Evader? / Marcelo L. Bergolo, Martin Leites, Ricardo Perez-Truglia, Matias Strehl.
- Format:
- Book
- Author/Creator:
- Bergolo, Marcelo L.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w28235.
- NBER working paper series no. w28235
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2020.
- Summary:
- Why do some individuals choose to evade taxes while others do not? One popular view is that some individuals cheat on their taxes because they are more dishonest, selfish, or perceive different social norms. There is, however, little direct evidence on this matter. In collaboration with the national tax agency in Uruguay, we address this question using a combination of surveys and administrative records. Leveraging a unique institutional setting, we measure individual-level evasion choices. We document significant variation in evasion decisions across individuals. For a subsample of 6,078 taxpayers, we use survey questions and incentivized laboratory games to measure traits such as honesty, selfishness, and perceived social norms. We find that these individual characteristics have some power to predict who evades taxes. However, other factors, such as the marginal tax rates and the behavior of peers, play a bigger role.
- Notes:
- Print version record
- December 2020.
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