@article{ durham_effects_2014,
  series = {Special Issue on Behavioral Dynamics of Tax Evasion},
  title = {The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment},
  volume = {40},
  issn = {0167-4870},
  url = {http://www.sciencedirect.com/science/article/pii/S0167487012001122},
  doi = {10.1016/j.joep.2012.09.012},
  abstract = {This study employs a laboratory experiment to explore the joint effect of income source (earned versus endowed) and decision context (tax versus nontax) on tax compliance behavior. During the experiment, subjects faced various income levels and made multiple reporting decisions. The results indicate that overall compliance is not significantly affected by the interaction of income source and context. However, this joint effect influences the relationship between income level and compliance and how compliance behavior evolves over time. In both cases, the treatment group with earned income in a tax context displays behavior that is distinct from the other three groups.},
  urldate = {2014-08-06TZ},
  journal = {Journal of Economic Psychology},
  author = {Durham, Yvonne and Manly, Tracy S. and Ritsema, Christina},
  month = {February},
  year = {2014},
  keywords = {Context, Experiments, Income level, Income source, Tax compliance},
  pages = {220--233}
}

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