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The ChEATAX project investigates tax compliance behaviors across different cultural contexts in Italy and Denmark. By analyzing social norms and interactions, it aims to develop effective policies to reduce tax evasion, particularly in Southern European countries where the issue is more pronounced.
Tax evasion is a large and growing problem in almost all countries (Murphy’s 2012 report “Closing the European Tax Gap” estimated that “tax evasion in the European Union is approximatively € 860 billion a year”).
This problem is particularly extreme in Southern European countries as Italy, Spain and Greece.
Recent experimental and survey analyses revealed that individual’s intrinsic motivation to pay taxes is not only influenced by tax rates and audit probabilities, but also by social and cultur…
COPENHAGEN BUSINESS SCHOOL
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