Template-type: ReDIF-Paper 1.0
Author-Name: Calvin Blackwell
Author-Email:blackwellc@cofc.edu
Author-Workplace-Name: School of Business & Economics, College of Charleston
Title: A Meta-Analysis of Tax Compliance Experiments
Abstract:Since 1978, economists, psychologists, sociologists and accountants have used
experiments to investigate the determinants of tax compliance. In this paper the author attempts
to synthesize this literature in a meta-analysis to draw conclusions regarding the determinants of
tax compliance. Specifically, the author examines the impacts of traditional economic
determinants of tax compliance: the tax rate, the penalty rate, and the probability of audit. In
addition the author examines the effect of a public good “return” to taxes paid. The author finds
strong evidence that increasing the penalty rate, the probability of audit and the marginal-percapita
return to the public good lead to higher compliance, but finds no statistically significant
effect of the tax rate on compliance.
Keywords: tax compliance, tax evasion, meta-analysis, experiment
Length: 21 pages
Creation-Date: 2007-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0724.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0724