{"id":"https://openalex.org/W180617307","doi":null,"title":"Tax Incidence in the Presence of Tax Evasion","display_name":"Tax Incidence in the Presence of Tax Evasion","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W180617307","mag":"180617307"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:iza:izadps:dp8137","doi":null,"is_oa":true,"landing_page_url":"https://docs.iza.org/dp8137.pdf","pdf_url":"https://docs.iza.org/dp8137.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://docs.iza.org/dp8137.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033151162","display_name":"Philipp Doerrenberg","orcid":"https://orcid.org/0000-0002-1006-8506","observed_orcids":["https://orcid.org/0000-0002-1006-8506"]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I197518295","display_name":"IZA - Institute of Labor Economics","ror":"https://ror.org/029s44460","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I197518295"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Doerrenberg, Philipp","raw_affiliation_strings":["Centre for European Economic Research (ZEW); IZA Institute of Labor Economics; CESifo (Center for Economic Studies and Ifo Institute)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for European Economic Research (ZEW); IZA Institute of Labor Economics; CESifo (Center for Economic Studies and Ifo Institute)","institution_ids":["https://openalex.org/I177364143","https://openalex.org/I197518295"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076606694","display_name":"Denvil R. Duncan","orcid":"https://orcid.org/0000-0001-7554-5548","observed_orcids":["https://orcid.org/0000-0001-7554-5548"]},"institutions":[{"id":"https://openalex.org/I4210119109","display_name":"Indiana University Bloomington","ror":"https://ror.org/02k40bc56","country_code":"US","type":"education","lineage":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"id":"https://openalex.org/I592451","display_name":"Indiana University","ror":"https://ror.org/01kg8sb98","country_code":"US","type":"education","lineage":["https://openalex.org/I592451"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Duncan, Denvil","raw_affiliation_strings":["School of Public and Environmental Affairs Indiana University 1315 East 10th Street Bloomington , IN 47403 USA","Indiana University Bloomington - School of Public & Environmental Affairs (SPEA); Institute for the Study of Labor (IZA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Public and Environmental Affairs Indiana University 1315 East 10th Street Bloomington , IN 47403 USA","institution_ids":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"raw_affiliation_string":"Indiana University Bloomington - School of Public & Environmental Affairs (SPEA); Institute for the Study of Labor (IZA)","institution_ids":["https://openalex.org/I4210119109","https://openalex.org/I592451"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9442999958992004,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9442999958992004,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.04830000177025795,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9100000262260437},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.7459999918937683},{"id":"https://openalex.org/keywords/tax-incidence","display_name":"tax incidence","score":0.8790000081062317},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.7620000243186951},{"id":"https://openalex.org/keywords/double-auction-markets","display_name":"double auction markets","score":0.800000011920929},{"id":"https://openalex.org/keywords/equilibrium-prices","display_name":"equilibrium prices","score":0.625},{"id":"https://openalex.org/keywords/behavioral-responses-to-taxation","display_name":"behavioral responses to taxation","score":0.6639999747276306}],"concepts":[{"id":"https://openalex.org/C2776181196","wikidata":"https://www.wikidata.org/wiki/Q2165871","display_name":"Tax incidence","level":4,"score":0.8414050340652466},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.7722089290618896},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.6715004444122314},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6056803464889526},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.5843448042869568},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.5357649922370911},{"id":"https://openalex.org/C2539976","wikidata":"https://www.wikidata.org/wiki/Q12163285","display_name":"Double auction","level":3,"score":0.45942452549934387},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.45407143235206604},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4218706786632538},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.41731321811676025},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.34047749638557434},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3022565245628357},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.1692815124988556},{"id":"https://openalex.org/C163239763","wikidata":"https://www.wikidata.org/wiki/Q5153637","display_name":"Common value auction","level":2,"score":0.09829574823379517},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:iza:izadps:dp8137","doi":null,"is_oa":true,"landing_page_url":"https://docs.iza.org/dp8137.pdf","pdf_url":"https://docs.iza.org/dp8137.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/96724","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/96724","pdf_url":"http://hdl.handle.net/10419/96724","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"}],"best_oa_location":{"id":"pmh:oai:RePEc:iza:izadps:dp8137","doi":null,"is_oa":true,"landing_page_url":"https://docs.iza.org/dp8137.pdf","pdf_url":"https://docs.iza.org/dp8137.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W180617307.pdf","grobid_xml":"https://content.openalex.org/works/W180617307.grobid-xml"},"referenced_works_count":66,"referenced_works":["https://openalex.org/W78840727","https://openalex.org/W187502210","https://openalex.org/W606435733","https://openalex.org/W1482012802","https://openalex.org/W1499744114","https://openalex.org/W1560989075","https://openalex.org/W1581543803","https://openalex.org/W1604538724","https://openalex.org/W1857789879","https://openalex.org/W1935456590","https://openalex.org/W1961709187","https://openalex.org/W1972556930","https://openalex.org/W1972978214","https://openalex.org/W1994968370","https://openalex.org/W1996749399","https://openalex.org/W2008612039","https://openalex.org/W2008669278","https://openalex.org/W2010525253","https://openalex.org/W2016682459","https://openalex.org/W2020134332","https://openalex.org/W2035397016","https://openalex.org/W2035421827","https://openalex.org/W2037241352","https://openalex.org/W2057959807","https://openalex.org/W2081892204","https://openalex.org/W2082355718","https://openalex.org/W2082669226","https://openalex.org/W2082942295","https://openalex.org/W2088663850","https://openalex.org/W2090619147","https://openalex.org/W2093103889","https://openalex.org/W2099209125","https://openalex.org/W2100761249","https://openalex.org/W2101597149","https://openalex.org/W2117546413","https://openalex.org/W2134744307","https://openalex.org/W2136211676","https://openalex.org/W2136440693","https://openalex.org/W2140797311","https://openalex.org/W2143201948","https://openalex.org/W2145542433","https://openalex.org/W2145732941","https://openalex.org/W2147330019","https://openalex.org/W2147506301","https://openalex.org/W2149961401","https://openalex.org/W2150419479","https://openalex.org/W2150630895","https://openalex.org/W2152834818","https://openalex.org/W2168806987","https://openalex.org/W2170755786","https://openalex.org/W2227855423","https://openalex.org/W2343054446","https://openalex.org/W3024523498","https://openalex.org/W3121505538","https://openalex.org/W3121544734","https://openalex.org/W3121796361","https://openalex.org/W3122178585","https://openalex.org/W3122359419","https://openalex.org/W3122936031","https://openalex.org/W3122995623","https://openalex.org/W3124211044","https://openalex.org/W3124343374","https://openalex.org/W3124439772","https://openalex.org/W3124939891","https://openalex.org/W3125733610","https://openalex.org/W3126137002"],"related_works":["https://openalex.org/W2182291251","https://openalex.org/W7066265539","https://openalex.org/W7168412337","https://openalex.org/W6943972668","https://openalex.org/W4391939369","https://openalex.org/W1560989075","https://openalex.org/W7038523587","https://openalex.org/W7112135824","https://openalex.org/W3122322853","https://openalex.org/W3123704618"],"abstract_inverted_index":{"This":[0,83],"paper":[1],"studies":[2],"the":[3,9,43,48,52,57,65,70,80,98,112,121,124,135,139,143,149],"effect":[4],"of":[5,12,114,123,138,145,154],"tax":[6,35,53,100,115],"evasion":[7,95,116,129],"on":[8,38],"economic":[10],"incidence":[11],"sales":[13],"taxes.":[14,155],"We":[15,62,141],"design":[16],"a":[17,26,88],"laboratory":[18],"experiment":[19],"in":[20,29,42,56,69,79,91],"which":[21,92],"buyers":[22],"and":[23,40,75,102,151],"sellers":[24,41,55],"trade":[25],"fictitious":[27],"good":[28],"double":[30],"auction":[31],"markets.":[32],"A":[33],"per-unit":[34],"is":[36,73,85],"imposed":[37],"sellers,":[39],"treatment":[44,71],"group":[45,59,72],"are":[46,60,117,131],"provided":[47],"opportunity":[49],"to":[50,94,120,128,134],"evade":[51],"whereas":[54],"control":[58,81],"not.":[61],"find":[63],"that":[64,111],"market":[66,125],"equilibrium":[67],"price":[68],"economically":[74],"statistically":[76],"lower":[77],"than":[78],"group.":[82],"result":[84],"consistent":[86],"with":[87,126],"theoretical":[89],"model":[90],"access":[93,127],"opportunities":[96],"reduces":[97],"effective":[99],"rate":[101],"therefore":[103],"dampens":[104],"real":[105],"behavioral":[106],"responses.":[107],"Our":[108],"findings":[109,147],"suggest":[110],"benefits":[113],"not":[118],"limited":[119],"side":[122,137],"but":[130],"partly":[132],"shifted":[133],"non-evading":[136],"market.":[140],"discuss":[142],"implications":[144],"our":[146],"for":[148],"distributional":[150],"welfare":[152],"effects":[153]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}