ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS

External Validity of "Trivial" Experiments: The Case of Laboratory Aggression

The external validi ty o f artificial " t r iv ia l" laboratory set t ings is examined . Past v iews e m p h a s i z i n g general izabi l i ty o f relat ions a m o n g conceptua l var iables are rev iewed and affirmed. One major impl icat ion o f typical cha l lenges to the external validity o f laboratory research is tested with aggress ion research: If laboratory research is low in external ...

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

The External Validity of Laboratory Experiments : The Misleading Emphasis on Quantitative E ¤ ects

The impact of regional economic discrimination on tax compliance

This paper seeks to explain the relationship between regional economic discrimination in the form of three indices of need discrimination, capacity discrimination and combined index of tax compliance across provinces for the period of 2002-2016 in three five-year periods. The research model was estimated by GLS method. The results of the model estimation show that there is a significant relatio...

The External Validity of Laboratory Experiments : Qualitative rather than Quantitative Effects

Laboratory experiments are used to address a wide variety of questions within economics, including whether behavior is consistent with the predictions and assumptions of theory and how various mechanisms and institutions affect the behavior of economic agents (see Roth 1987 for an overview). The experimental laboratory has become an integral part of the field of economics and a productive dialo...