Mittwoch, 15. Mrz 2017, 10:30 - 12:00 iCal

Gastvortrag von Luigi Mittone (Univ. Trento)

Misperception of Chance, heterogeneity in bayesianity and the bomb-crater effect of tax audits

Besprechungsraum AOW (NIG, 6. Stock, D607)
Universitätsstraße 7, 1010 Wien


The Bomb-Crater Effect of Tax Audits (BoCE) is the experimental evidence that tax compliance drops immediately after a taxpayer is audited. In the literature, it has been explained mainly by misperception of chance, which, in turn, can derive from an inability to use all of the available information to update correctly, i.e. following the Bayes'rule, the subjective probability to be audited. In this paper, we run a laboratory experiment where the information set is relatively rich but, at the same time, the implementation of the Bayesian updating process is fairly simple. By doing so, we are able to elicit a range of consistent but heterogeneous probability beliefs. The major result of our paper is that BoCE is present also among agents who update their probability beliefs in a Bayesian way. This suggests that the explanation of the BoCE should be found in alternative theories

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Prof. Dr. Erich Kirchler


Elisabeth Dorfinger
Fakultät für Psychologie