Title:

Do Students Behave Like Real Taxpayers in the Lab? Evidence from a Real Effort Tax Compliance Experiment

Authors:

C. Y. Lawrence Choo (U Erlangen-Nuremberg)
Miguel Fonseca (U Exeter)
Gareth D. Myles (IFS, U Exeter)

Journal:

Journal Of Economic Behavior And Organization

Year:

2016

Volume:

124

Pages:

102-114

JEL codes:

D31 - Personal Income, Wealth, and Their Distributions
K34 - Tax Law
C9 - Design of Experiments
H25 - Business Taxes and Subsidies

DOI:

10.1016/j.jebo.2015.09.015