Genest Grégoire, Antoine
Lists a novel experimental method to measure tax evasion / Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay
Resumen
Bibliografía
This paper presents a novel experimental method to measure the propensity to evade taxes that overcomes sensitivity bias. Drawn from political science research, the method uses list experiments to estimate the prevalence of tax evasion in different population groups. Using this method, we found that 13 percent of the Canadian population admitted to evading income taxes and 29 percent admitted to evading consumption taxes. These estimates are comparable to estimates based on audit data. They provide a new source of reliable data about evasion, which can be combined with measures of psychological drivers of evasion at the individual level.
EVASION FISCAL
EVALUACION
AUDITORIA FISCAL
METODOLOGÍA
Godbout, Luc
Guay, Jean Herman
National Tax Journal 0028-0283 v. 75, n. 3, september 2022, pp. 517-537
Lists a novel experimental method to measure tax evasion / Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay
Resumen
Bibliografía
This paper presents a novel experimental method to measure the propensity to evade taxes that overcomes sensitivity bias. Drawn from political science research, the method uses list experiments to estimate the prevalence of tax evasion in different population groups. Using this method, we found that 13 percent of the Canadian population admitted to evading income taxes and 29 percent admitted to evading consumption taxes. These estimates are comparable to estimates based on audit data. They provide a new source of reliable data about evasion, which can be combined with measures of psychological drivers of evasion at the individual level.
EVASION FISCAL
EVALUACION
AUDITORIA FISCAL
METODOLOGÍA
Godbout, Luc
Guay, Jean Herman
National Tax Journal 0028-0283 v. 75, n. 3, september 2022, pp. 517-537