000			01490nab a2200253 c 4500
999			_c146904 _d146904
003			ES-MaIEF
005			20221221184154.0
007			ta
008			221220t2022 -us||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aGenest Grégoire, Antoine _970292
245		0	_aLists _ba novel experimental method to measure tax evasion _c Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay
500			_aResumen
504			_aBibliografía
520			_aThis 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.
650		4	_aEVASION FISCAL _944029
650		4	_aEVALUACION _944020
650		4	_aAUDITORIA FISCAL _932216
650		4	_aMETODOLOGÍA _947743
700			_aGodbout, Luc _952796
700			_aGuay, Jean Herman _970293
773	0		_9168595 _oOP 233/2022/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 75, n. 3, september 2022, pp. 517-537
942			_cART