Understanding Cross-Cultural Dfferences in Peer Reporting Practices: Evidence from Tax Evasion Games in Moldova and France
| Autor: | Rustam Romaniuc, Adrian Lupusor, Dimitri Dubois, Eugen Dimant, Valeriu Prohnitchi |
|---|---|
| Přispěvatelé: | Centre de Recherche sur l'ENtreprise [Dijon] (CEREN), Burgundy School of Business (BSB) - Ecole Supérieure de Commerce de Dijon Bourgogne (ESC) (BSB), Centre d'Economie de l'Environnement - Montpellier - UMR 5211 (CEE-M), Université de Montpellier (UM)-Centre National de la Recherche Scientifique (CNRS)-Institut national d’études supérieures agronomiques de Montpellier (Montpellier SupAgro), Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro)-Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement (Institut Agro)-Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement (INRAE), University of Pennsylvania [Philadelphia], Expert-Grup, Université de Montpellier (UM)-Centre National de la Recherche Scientifique (CNRS)-Institut national d’études supérieures agronomiques de Montpellier (Montpellier SupAgro)-Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement (INRAE) |
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
Economics and Econometrics
Sociology and Political Science Public economics media_common.quotation_subject 05 social sciences Tax evasion 16. Peace & justice [SHS.ECO]Humanities and Social Sciences/Economics and Finance Compliance (psychology) [SHS]Humanities and Social Sciences State (polity) Political science 0502 economics and business Cross-cultural 050207 economics 050205 econometrics Public finance media_common |
| Popis: | Authorities rely on reporting from private citizens to detect and enforce more than a trivial portion of eective law breaking. This article is the first to experimentally study the cultural aspect of peer reporting. By collecting data in a post-Soviet country (Moldova), we focus in particular on how the Soviet legacy of using citizens as private informants may have a long-lasting eect on their willingness to cooperate with state authorities in present day; we then contrast these eects with peer reporting behavior in a Western society (France). Our results suggest that participants in Moldova view the act of cooperating with central authorities as less socially acceptable than subjects in France and that participants in Moldova engage less frequently in peer reporting than participants in France. However, we also find that less reporting does not necessarily imply less tax compliance. Participants in both countries share very similar tax compliance rates. We explain the eect of peer reporting on tax compliance in Moldova by the country’s past experience during the Soviet era when being reported to central authorities was common and came with serious consequences for the person being denounced, ranging from shaming to expropriation.; U n d e r s t a n d i n g C r o s s-C u l t u r a l D f f e r e n c e s i n P e e r R e p o r t i n g P r a c t i c e s : E v i d e n c e f r o m T a x E v a s i o n G a me s i n Mo l d o v a a n d F r a n c e R u s t a m R o m a n i u c D i m i t r i D u b o i s E u g e n D i m a n t A d r i a n L u p u s o r A d r i a n L u p u s o r & V a l e r i u P r o h n i t c h i C E E-M Wo r k i n g P a p e r 2 0 2 0-1 6 |
| Databáze: | OpenAIRE |
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