A simulation study of income tax evasion |
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| Authors: | Nehemiah Friedland Shlomo Maital Aryeh Rutenberg |
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| Affiliation: | Tel-Aviv University, Tel-Aviv, Israel;Tel-Aviv University and Princeton University, Princeton NJ 08540, U.S.A.;Technion-Israel Institute of Technology, Haifa, Israel |
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| Abstract: | In a game-simulation context, tax evasion behavior of 15 subjects was observed. Large fines were found to be more effective deterrents than frequent audits. The decision to underreport income appears to be influenced by different factors than the magnitude of underreporting. Tax evasion behavior differed widely among individuals. |
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