2020
DOI: 10.2139/ssrn.3805623
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Collaborative Tax Evasion in the Provision of Services to Consumers – a Field Experiment

Abstract: We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market which allows anyone to sell anonymously, a willingness to evade is prevalent. In a market that keeps track of credentials, sellers are only willing to evade when a willingness to collude is signaled.The evasion discount is in most estimates not larger than the tax subsidy for legal demand. Evasion … Show more

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