TITLE

FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH

AUTHOR(S)
Spicer, Michael W.; Becker, Lee A.
PUB. DATE
June 1980
SOURCE
National Tax Journal;Jun80, Vol. 33 Issue 2, p171
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This paper seeks to examine the relationship between fiscal inequity and tax evasion using an experimental approach. In the experiment, human subjects are faced with hypothetical tax evasion decisions and their behavior is observed. On the basis of socio-psychological research on inequity, it is hypothesized that the amount of taxes evaded will increase for victims of fiscal inequity but decrease for beneficiaries of fiscal inequity. The results of the experiment support this hypothesis.
ACCESSION #
4587943

 

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