Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence

This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers. Among other things, we find that these positive rewards lead to a significantly higher rate of tax compliance. Moreover, there are two gender effects. Males not only evade taxes to a much higher extent than females, they also show a stronger positive response to the lottery scheme. This allows us to draw some interesting policy recommendations.

Reciprocal relationships in tax compliance decisions

PsycINFO classification : 2300; 2900; 3000; 4200International audienceReciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a laboratory experiment in which we introduced two types of inequities. The first type of inequity is called vertical, because it refers to inequities introduced by the government when it sets different fiscal parameters for identical taxpayers, while the second type of inequity is called horizontal because it refers to the fact that taxpayers may differ in tax compliance decisions. In this setting, taxpayers may react to a disadvantageous or advantageous inequity through negative or positive reciprocal behaviors, respectively. Our results support the existence of negative and positive reciprocity in both vertical and horizontal cases. When both inequities come into play and may induce reciprocal behaviors in opposite directions, the horizontal always dominates the vertical

Fiscal systems

International audienceFiscal systems gather all the taxes and contributions levied to fund the State. These taxes and contributions share the characteristics of being compulsory and unrequited payments to the government, in the OECD sense. Historically, fiscal systems have shown their scalable nature as they are embedded in larger economic, social, political, and cultural systems. It is possible to distinguish the positive analysis and the normative analysis of fiscal systems. The positive analysis enlightens fiscal systems characteristics in terms of tax structure, while the normative analysis questions the qualities of a good tax system

Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale

[fre] Le face à face contribuables-administration fiscale. La particularité du délit de fraude fiscale tient dans l'agent à l'encontre duquel il s'exerce. Cet agent, l'Etat a la particularité d'être, via son administration fiscale, l'organisateur de la perception des sommes dues et l'instigateur du contrôle. Il constitue en cela une victime bien peu ordinaire d'un délit puisqu'il dispose des ressources et du pouvoir nécessaire pour lutter contre l'offense faite à son encontre. La fraude fiscale, transgression de la loi fiscale ne peut donc être analysée indépendamment des procédures de contrôle établies pour s'assurer de la sincérité des déclarations, ou recouvrer les sommes dues. Ceci justifie que nous insistions sur l'interaction des deux parties au problème, les contribuables et l'administration fiscale, et que nous parlions de face à face fiscal. La forme de la fraude, tributaire de la technique d'imposition mais aussi des risques encourus, a alors toutes les chances de se révéler évolutive, impliquant en parallèle une adaptation des mesures instaurées pour la contraindre. [eng] Tax evasion differs from other economic crimes owing to the fact that it is committed against a specific agent. This agent, the government, has the characteristic of being in charge, through the tax administration, of both the collection of taxes and the enforcement of measures designed to stamp out evasion. Thus, it has the resources, the power, to fight against this deviance. Therefore, it becomes obligatory to analyse, simultaneously, the behaviour of tax evaders and the mechanisms that are implemented to promote the collection of the amounts due by taxpayers. This justifies that we concentrate on this confrontation between taxpayers and tax administration. Moreover, tax evasion schemes, as they depend upon taxation rules as well as on the risks born by the individual in the case of detection, will then turn out to be evolutionary, implying parallel accommodation of deterrent actions undertaken by tax officials.

Fiscal systems

International audienceFiscal systems gather all the taxes and contributions levied to fund the State. These taxes and contributions share the characteristics of being compulsory and unrequited payments to the government, in the OECD sense. Historically, fiscal systems have shown their scalable nature as they are embedded in larger economic, social, political, and cultural systems. It is possible to distinguish the positive analysis and the normative analysis of fiscal systems. The positive analysis enlightens fiscal systems characteristics in terms of tax structure, while the normative analysis questions the qualities of a good tax system

BARQUILLAS DE PESCADORES [Material gráfico]

Copia digital. Madrid : Ministerio de Educación, Cultura y Deporte. Subdirección General de Coordinación Bibliotecaria, 201

" Empty lands " ? Social representations of contaminated brownfields in France

What first comes to mind when you think of contaminated brownfields? The information and ideas we hold about brownfield redevelopment can strongly influence discussions on this issue, the impacts we associate with it, and the types of regulation we view as appropriate. This study makes is based on the social representations theory, a process to decode reality by analyzing social representations associated with contaminated brownfield sites in France and isolate what influences individual's behaviors and acceptance of brownfield management programs today in France. It proceeds in particular with textual analyzes from data collected through open-ended questions from a cross-sectional survey administered among 803 individuals living nearby a contaminated brownfield site. Results show awareness regarding potential contamination of brownfields sites. However, this pollution is associated to visible elements but is disconnected from main pollutants the can be found on the site. We also observe regional disparities regarding contaminated brownfields representations, which are linked to historical activities in former industrial regions. This allows us to drawn some lines of recommendation for communication and management of future brownfield redevelopment programs

“I can’t get satisfaction” Contaminated brownfield management perceptions and attitudes in France

International audienc

Incitations, motivations prosociales et politiques publiques pro-environnementales : une réflexion illustrée par la politique de gestion des déchets en France

International audienc

La force du symbole. Sommes-nous prêts à punir les fraudeurs ?

International audiencePartant des constats d’hétérogénéité en termes d’honnêteté des contribuables et d’existence d’une dynamique sociale perverse poussant les plus honnêtes à la sous-déclaration, nous proposons un mécanisme simple afin de l’enrayer. Dans cette expérience en laboratoire, nous testons la propension des sujets à contribuer de manière volontaire à un fonds destiné à financer la lutte contre la fraude fiscale. Ce mécanisme de contribution, volontaire et sans redistribution, fait l’objet de plusieurs traitements qui diffèrent quant aux modalités et au niveau de la contribution. Nous montrons : 1) qu’un nombre conséquent de sujets contribuent au fonds, et ce, de manière décroissante avec le montant de la contribution, 2) que ce sont les contribuables les plus honnêtes qui contribuent et enfin 3) que l’aversion pour le risque dissuade les individus de contribuer, alors qu’au contraire l’aversion pour l’inégalité les y encourage. Enfin, dans la lignée de la littérature sur la fraude fiscale, nous confirmons que l’élévation de la probabilité de détection, qui n’est observée que dans les groupes où la contribution collective au fonds est suffisante, réduit la fraude dans ces groupes