Wednesday 22 July 11:25 - 12:55

Hall: 12 - Polveriera

Chair and Presenter: Kogler Christoph

Division: Division 9: Economic Psychology

As acknowledged for instance by the agenda of the European Commission, tax fraud and tax evasion represent a complex challenge for European countries. The scale of lost revenue due to tax evasion is staggering, and this has serious negative consequences for the fight against inequalities. Unpaid taxes limit the capacity to invest in social and economic policies, as well as social protection systems. Thus, research on tax compliance and evasion has been highly relevant in the last decades and is likely to become even more prominent, representing a prime example of interdisciplinary and applied research, often offering important contributions to policy making and the design of public institutions. This symposium will present a selection of new topics, methods, and approaches in studying tax behavior. The symposium will consist of 5 speakers from 4 different countries/institutions: 1. Nina Serdarevic & Karl Solbue Vika (Norwegian Tax Administration): Escalating Enforcement: The Effects of Prompts, Audits, and Penalties on Tax Compliance and Attitudes; 2. Sandro Casal (University of Trento, Italy): Social Dynamics in Tax Compliance: The Indirect Echo Effect of Observing Others' Tax Behavior 3. Paul Nachtwey (Tilburg University, the Netherlands): A Social Exchange Perspective on Tax Compliance; 4. Lilith Burgstaller (Walter Eucken Institute Freiburg, Germany): How to ask about undeclared work: Triangulating Survey Methods to Estimate Prevalence in Germany; 5. Christoph Kogler (Tilburg University, the Netherlands): Process Tracing as a Tool to Study Tax Compliance. The session will present new and exciting avenues in studying tax compliance and the discussion will address future challenges and possibilities in order to develop the field of tax research further.