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Corruption in Tax Behavior Analysis by Nusrat Shaty is a document available to read on EtoBox.

This document summarizes a research paper that experimentally studied corruption and tax evasion behavior in Bangladesh. The study designed a tax game where participants could choose to underreport wealth to tax officials, potentially getting caught, or pay a bribe to mitigate the risk. It found that participants readily chose to pay bribes to maximize financial payoffs whenever possible. Higher tax rates also generally led to less wealth disclosure. Enforcement through audits acted as a deterrent against u

Author

Nusrat Shaty

Language

EN