Collaborative tax evasion in the provision services to consumers: a field experiment
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 which allows anyone to sell anonymously, a willingness to evade is prevalent. In a m...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Mannheim, Germany
ZEW - Leibniz Centre for European Economic Research
2021
|
| Schriftenreihe: | ZEW discussion papers
21-024 (03/2021) |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 which 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. |
| Beschreibung: | 1 Online-Ressource (55 Seiten) Diagramme |
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| 520 | 3 | |a 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 which 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. | |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T16:55:46Z |
| indexdate | 2024-07-10T09:05:53Z |
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| language | English |
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| publisher | ZEW - Leibniz Centre for European Economic Research |
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| spelling | Doerr, Anabelle Verfasser aut Collaborative tax evasion in the provision services to consumers a field experiment Anabelle Doerr and Sarah Necker Mannheim, Germany ZEW - Leibniz Centre for European Economic Research 2021 1 Online-Ressource (55 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier ZEW discussion papers 21-024 (03/2021) 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 which 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. Necker, Sarah 1982- Verfasser (DE-588)1019265094 aut Erscheint auch als Druck-Ausgabe ZEW discussion papers 21-024 (03/2021) (DE-604)BV046176481 21-024 (03/2021) http://ftp.zew.de/pub/zew-docs/dp/dp21024.pdf Volltext |
| spellingShingle | Doerr, Anabelle Necker, Sarah 1982- Collaborative tax evasion in the provision services to consumers a field experiment ZEW discussion papers |
| title | Collaborative tax evasion in the provision services to consumers a field experiment |
| title_auth | Collaborative tax evasion in the provision services to consumers a field experiment |
| title_exact_search | Collaborative tax evasion in the provision services to consumers a field experiment |
| title_exact_search_txtP | Collaborative tax evasion in the provision services to consumers a field experiment |
| title_full | Collaborative tax evasion in the provision services to consumers a field experiment Anabelle Doerr and Sarah Necker |
| title_fullStr | Collaborative tax evasion in the provision services to consumers a field experiment Anabelle Doerr and Sarah Necker |
| title_full_unstemmed | Collaborative tax evasion in the provision services to consumers a field experiment Anabelle Doerr and Sarah Necker |
| title_short | Collaborative tax evasion in the provision services to consumers |
| title_sort | collaborative tax evasion in the provision services to consumers a field experiment |
| title_sub | a field experiment |
| url | http://ftp.zew.de/pub/zew-docs/dp/dp21024.pdf |
| volume_link | (DE-604)BV046176481 |
| work_keys_str_mv | AT doerranabelle collaborativetaxevasionintheprovisionservicestoconsumersafieldexperiment AT neckersarah collaborativetaxevasionintheprovisionservicestoconsumersafieldexperiment |