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Social information, tax morale, and preferences for taxation: evidence from a randomised survey experiment in Italy and Portugal
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Evidence shows that evasion by individual taxpayers is often affected by the behaviour of their peers. As the international community takes important steps to fight unfair tax competition, we study whether higher awareness of corporate tax avoidance affects the propensity of individual taxpayers to justify evasion, which we use as proxy for their propensity to evade. We conduct a randomised control trial in Italy and Portugal, with a random treatment providing information about tax revenue lost because of tax avoidance by multinationals in each country. Since this loss is substantially higher in Italy, we test whether the magnitude of revenue lost impacts the results. We also study if exposure to this type of information changes preferences for taxation and tax policy. While we see no significant effect for our treatment overall, we reveal important heterogenous effects, mostly related to the ease of respondents to form an opinion, understand politics and the news, and their political orientation. These effects can only reinforce existing opinions, however, and cannot dissuade from prior beliefs nor prompt new ones.
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Public finance Tax competition Tax morale Tax policy Randomisation Survey experiment