Whistleblowing and conspiracy effect

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

Description

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.

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Categories

Experimental Economics, Tax Evasion

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