ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS

C-Tier
Journal: Economic Inquiry
Year: 2015
Volume: 53
Issue: 2
Pages: 1170-1186

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

type="main" xml:id="ecin12196-abs-0001"><p><fi>An essential issue for laboratory experiments to inform policy debates is the “external validity” of the experimental results; that is, does behavior in the laboratory apply to behavior that occurs in the naturally occurring world? We examine this issue of external validity in the specific context of laboratory experiments on tax compliance, using two different types of evidence. We find that the behavioral patterns of subjects in the laboratory conform to those of individuals making a similar decision in naturally occurring settings. We also find that the behavioral responses of students are largely the same as those of nonstudents in identical experiments</fi> (<fi>JEL</fi> C9, H0, H3)

Technical Details

RePEc Handle
repec:bla:ecinqu:v:53:y:2015:i:2:p:1170-1186
Journal Field
General
Author Count
3
Added to Database
2026-01-24