Collaborative tax evasion in the provision of services to consumers: A field experiment
By: Doerr, Annabelle and Necker, Sarah
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Material type: 
BookPublisher: American Economic Journal: Economic Policy Description: 13(4), Nov, 2021: p.185-216.Subject(s): Online markets, Tax Evasion discount, Tax subsidy, Consumers
In:
American Economic Journal: Economic PolicySummary: We conduct a field experiment with sellers of home improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market that allows anyone to sell anonymously, a willingness to evade is prevalent. In a market that keeps track of credentials, sellers are only willing to evade when a willingness to collude is signaled. The evasion discount is in most estimates not larger than the tax subsidy for legal demand. Evasion is unlikely to be beneficial for many consumers in our setting. – Reproduced
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 13(4), Nov, 2021: p.185-216 | Available | AR126639 |
We conduct a field experiment with sellers of home improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market that allows anyone to sell anonymously, a willingness to evade is prevalent. In a market that keeps track of credentials, sellers are only willing to evade when a willingness to collude is signaled. The evasion discount is in most estimates not larger than the tax subsidy for legal demand. Evasion is unlikely to be beneficial for many consumers in our setting. – Reproduced
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