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Tax Evasion, Welfare Fraud, and ”The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands

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Academic year: 2021

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Table 1. Net payoffs in the Tax treatment and the Welfare treatment Tax treatment Salaried job  150 225 337.5 412.5 487.5 562.5 Self-employed job Report 112.5  150 262.5 412.5 562.5 637.5 No report, no audit 150 200 350 550 750 850 No report, audit, F f =5
Table 2. Details of the experimental sessions by location Location Treatments BelgiumFlanders Belgium Wallonia France The  Netherlands Total Tax treatment No-Information Info-Min Info-Max 65 (4)23 (2)20 (1)22 (1) 55 (3)19 (1)17 (1)19 (1) 73 (4)33 (2)20 (1)
Table 3. Distribution of choices per treatment, condition, and country
Table 4. Determinants of the decision to conceal income by information condition
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