Whistleblowing and conspiracy effect

Published: 3 June 2024| Version 1 | DOI: 10.17632/78fcr76f2t.1
Adriana Alventosa,


With this data we aim to test whether subjects evade differently in a buyer-seller interaction when the auditing process is carried out by the agent they interact with (the buyer), by nature with a known probability of auditing (risk) or by nature with an unknown probability of auditing (ambiguity), being nature a representation of the Tax Agency. Our hypotheses claim (and our results support), that any observed differences emerge from ambiguity aversion and conspiracy aversion effects. Currently this work is under review.



Experimental Economics, Tax Evasion