SFB 303 Discussion Paper No. A - 60
Author: Becker, Winfried, Heinz-Jörgen Böchner, and Simon Sleeking
Title: The Impact of Public Expenditures on Tax Evasion: An Experimental Approach
Abstract: This paper outlines the methodology and results of an experiment undertaken to analyse, primarily, the
impact of public expenditures on tax-evasion behavior. Apart of the use of transfer payment - as an indicator of
the individual benefit derived from public sector expenditures - further explanatory variables used were income,
expected auditing probability and perceived tax burden. The influence of these variables on both the propensity
to evade taxes and the extent of taxes evaded are investigated. In an attempt to add more 'realism', some
innovative changes to the experimental approach were incorporated.
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Creation-Date: 1986
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