Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment

We conduct a field experiment with sellers of home improvement services on two German online markets. take the role consumers and vary whether we request an invoice for delivery service. In market that allows anyone to sell anonymously, willingness evade is prevalent. keeps track credentials, are only willing when collude signaled. The evasion discount in most estimates not larger than tax subsidy legal demand. Evasion unlikely be beneficial many our setting. (JEL C93, H25, H26, L84)