Fooken Jonas
Cash and the Hidden Economy:
Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions
Publication
Archived
Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problema...
Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
Publication
Archived
Although paying taxes is a key element in a well-functioning civilized society, theunderstanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case o...