Replication Data for: Tax compliance and social desirability bias of taxpayers: Experimental evidence from Indonesia
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'Tax evasion hinders sound fiscal policy and sustainable economic development by reducing government revenue from taxation. Identifying taxpayers who engage in non-compliant behavior is crucial for tax authorities to determine appropriate taxation schemes. However, since taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behavior. Empirical studies that use responses to simple direct questions in field surveys suffer from social desirability bias. In contrast to prior work on tax compliance behavior, our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who are less likely to engage in tax compliance. Using a unique dataset obtained from a tax office in Jakarta, Ind' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["tax compliance","list experiment"]} <|eot_id|>
 Here is the Description of a dataset. Description:'Tax evasion hinders sound fiscal policy and sustainable economic development by reducing government revenue from taxation. Identifying taxpayers who engage in non-compliant behavior is crucial for tax authorities to determine appropriate taxation schemes. However, since taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behavior. Empirical studies that use responses to simple direct questions in field surveys suffer from social desirability bias. In contrast to prior work on tax compliance behavior, our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who are less likely to engage in tax compliance. Using a unique dataset obtained from a tax office in Jakarta, Ind' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
Tax evasion hinders sound fiscal policy and sustainable economic development by reducing government revenue from taxation. Identifying taxpayers who engage in non-compliant behavior is crucial for tax authorities to determine appropriate taxation schemes. However, since taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behavior. Empirical studies that use responses to simple direct questions in field surveys suffer from social desirability bias. In contrast to prior work on tax compliance behavior, our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who are less likely to engage in tax compliance. Using a unique dataset obtained from a tax office in Jakarta, Ind
tax compliance; list experiment