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48 - Laboratory Experiments

from Part VIII - Measuring and Evaluating Compliance

Published online by Cambridge University Press:  07 May 2021

By
James Alm  and
Matthias Kasper
Edited by
Benjamin van Rooij  and
D. Daniel Sokol
Benjamin van Rooij
Affiliation:
School of Law, University of Amsterdam
D. Daniel Sokol
Affiliation:
University of Florida
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Summary

Abstract: In this chapter, we assess the use of laboratory experiments in tax compliance research. We first discuss the reasons for using laboratory experiments, and we then describe the basic design of most experiments, including their main limitations. We also summarize some of the main results of these studies, and we discuss how the insights obtained from experimental research can help shape better tax policies. We conclude with some suggestions on new areas of research on tax compliance in which laboratory experiments may be usefully applied in the future.

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The Cambridge Handbook of Compliance , pp. 707 - 727
Publisher: Cambridge University Press
Print publication year: 2021

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