Procedural fairness and taxpayers’ response: Evidence from an experiment

Byung Hill Jun, Myeonghwan Cho, Myung Ho Park

Research output: Contribution to journalArticlepeer-review

2 Scopus citations


We perform an experiment to investigate how the fairness of decision making procedures affects taxpayers’ income reporting behavior. According to our experiment, individuals tend to report more income, and thus evade less tax when majority voting determines a tax rate structure than when a dictatorship determines a tax rate structure. We also find that such a positive effect of majority voting occurs mainly through individuals dissatisfied with the current tax rate structure. These findings hint at a channel through which procedural fairness works to improve tax compliance.

Original languageEnglish
Pages (from-to)301-326
Number of pages26
JournalKorean Economic Review
Issue number2
StatePublished - 1 Dec 2015


  • Experiment
  • Procedural fairness
  • Tax compliance
  • Voting


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