Antoine MalézieuxBurgundy School of Business | bsbu · LESSAC
Antoine Malézieux
PhD in Economics
About
20
Publications
10,062
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145
Citations
Citations since 2017
Introduction
I am a behavioral economist. I use tools from experimental economics, social psychology and differential psychology.
My research interests include non monetary incentives (e.g. a vote, an oath to tell the truth), dishonest behaviors (e.g., lies, tax evasion...) and data sharing (e.g., meta-analyses, cooperation behavior).
Publications
Publications (20)
This paper uses the Covid-19 health crisis to study how individual preferences respond to generalized traumatic events. We review previous literature on natural and man-made disasters. Using incentive-compatible tasks, we simultaneously estimate risk and ambiguity aversion, time discounting, present bias, and prudence parameters before, during, and...
This article brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries—Italy, UK, USA, Sweden, and Romania. We uncover that women declare a...
We collect individual participant data from 70 papers that use laboratory experiments to examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta-analysis to estimate the impacts of different public policy, experimental design and individual level variables on tax evasion choices. Our results show that standard enforce...
Using two earned income/tax declaration experimental designs we show that only partial liars are affected by a truth-telling oath, a non-price commitment device. Under oath, we see no change in the number of chronic liars and fewer partial liars. Rather than smoothly increasing their compliance, we also observe that partial liars who respond to the...
This paper uses
the COVID-19 health crisis to study how individual preferences respond to
generalized traumatic events. We review previous literature on natural and
man-made disasters. Using incentive-compatible tasks, we simultaneously
estimate risk and ambiguity aversion, time discounting, present bias, and
prudence parameters before, during, and...
Although understanding how multiculturalism shapes society is imperative in today's globalized world, insights on certain behavior domains remain limited, including those on tax compliance among domestic versus foreign taxpayers. Our meta-study of laboratory tax experiments analyzes over 50,000 tax declaration decisions by almost 5,000 subjects ent...
Does giving taxpayers a voice over the destination of tax revenues lead to more honest income declarations? Previous experiments have shown that giving participants the opportunity to select the organization that receives their tax funds tends to increase tax compliance. The aim of this paper is to assess whether this increase in compliance is indu...
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as the percentage of r...
La fraude fiscale est un sujet qui se dérobe aux outils de l’analyse économique traditionnelle. D’une part, comme toute activité illégale, la fraude fiscale échappe à l’observation du chercheur en même temps qu’elle se dissimule aux autorités : l’analyse empirique de son ampleur, de ses déterminants et de la manière dont différents dispositifs l’af...
Using two earned income/tax declaration experimental designs we show that only partial liars
are affected by a truth-telling oath, a non-price commitment device. Under oath, we see no
change in the number of chronic liars and fewer partial liars. Rather than smoothly increasing
their compliance, we also observe that partial liars who respond to the...
Why do people pay taxes? Rational choice theory has fallen short in answering this question. Another explanation, called “tax morale”, has been promoted. Tax morale captures the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and moral judgments) might be better determinants of tax compliance than monetary trade-...
Why do people pay taxes? Rational choice theory has fallen short in answering this question. Another explanation, called tax morale, has been promoted. Tax morale captures the behavioral idea that non-monetary preferences (like norm-submission, moral emotions and moral judgments) might be better determinants of tax compliance than monetary trade-of...
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as the percentage of r...
Over the last four decades, an important stream of literature has studied tax compliance behaviour in the laboratory through tax evasion games. In this review of over 70 papers, the main results are summarised, highlighting the most prominent features of tax evasion games. The results are interpreted in terms of laboratory tax compliance. Variables...
Malgré un intérêt croissant pour les déterminants non-monétaires des comportements fiscaux (tax morale), la littérature récente apporte peu d'éléments empiriques sur le lien entre les caractéristiques de personnalité reliées à la moralité et la propension à l'évasion fiscale. Or de telles mesures sont nécessaires pour comprendre les canaux de trans...
The first Chapter uses differential psychology and psychometrics to correlate tax evasion behaviour observed in the lab to individual personality traits, measured thanks to standardized psychometric questionnaires. These personality questionnaires are related to moral emotions, moral judgments and norm submission. The results are twofold. First, mo...
Although many instruments measure empathy, most of them focus on specific facets (e.g., Spreng et al., 2009) or specific contexts (e.g. Wang et al., 2003) of empathy. For this reason, the Questionnaire of Cognitive and Affec-tive Empathy (QCAE; Reniers et al., 2011) was recently built to grasp the general construct of empathy through its Affective-...
Sous l'impulsion, notamment, de l'essor de l'économie expérimentale, la littérature récente a mis en évidence un large éventail de situations dans lesquelles les incitations monétaires échouent à orienter les comportements dans le sens désiré. Ce constat conduit à rechercher des mécanismes institutionnels alternatifs, capables de se substituer aux...
Questions
Question (1)
Hi guys,
I was wondering if someone knew the closest equivalent to Experimental Economics in Psychology or Social Psychology? ie a journal in psychology open to behavioral economics and economic ideas.
Thanks in advance.
Projects
Projects (2)
We are currently working on a meta-analysis of all the Tax Evasion Games published until now. We want to collect the highest possible number of experiments where participants are asked to declare an amount of income that will be taxed afterwards.
The aim here is to study three types of variables: public policy variables (tax rate, audit type, fine size etc.), contextual variables (framing, origin and nature of income etc.) and sociodemographic of participants (age, gender, occupation etc.).
If you have run an experiment that may correspond to a Tax Evasion Game and would be willing to share your data with us, we would be extremely grateful if you could send us an email just by contacting me.
