{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,12]],"date-time":"2025-10-12T03:49:45Z","timestamp":1760240985218,"version":"build-2065373602"},"reference-count":27,"publisher":"MDPI AG","issue":"4","license":[{"start":{"date-parts":[[2019,11,4]],"date-time":"2019-11-04T00:00:00Z","timestamp":1572825600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Games"],"abstract":"<jats:p>Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individuals into compliance types. We find that individuals\u2019 decision response time is related to their compliance decisions. Full-non compliant individuals (those who did not declare any earned income) have shorter response times than those who fully or partially complied. Full-compliant individuals also tend to declare income faster than partially compliant subjects. Such results are robust throughout time and when controlling for contextual characteristics of experimental design. We find non-linearity via an inverted U-shape function that reaches its maximum declaration time around a compliance rate of 60%, even after controlling for contextual experimental design factors. In addition, we observe a non-linear relation between cognitive skills, response time, and tax compliance. Participants with relatively high cognitive skills and very low or very high tax compliance level have low response times, while subjects with relatively lower cognitive skills tend to report higher decision times for higher compliance levels.<\/jats:p>","DOI":"10.3390\/g10040045","type":"journal-article","created":{"date-parts":[[2019,11,4]],"date-time":"2019-11-04T04:13:08Z","timestamp":1572840788000},"page":"45","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Response Times and Tax Compliance"],"prefix":"10.3390","volume":"10","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-7281-5212","authenticated-orcid":false,"given":"Ho Fai","family":"Chan","sequence":"first","affiliation":[{"name":"School of Economics and Finance, Queensland University of Technology, Brisbane, QLD  4000, Australia"},{"name":"Centre for Behavioural Economics, Society and Technology, Brisbane, QLD  4000, Australia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0953-5963","authenticated-orcid":false,"given":"Uwe","family":"Dulleck","sequence":"additional","affiliation":[{"name":"School of Economics and Finance, Queensland University of Technology, Brisbane, QLD  4000, Australia"},{"name":"Centre for Behavioural Economics, Society and Technology, Brisbane, QLD  4000, Australia"},{"name":"Crawford School of Public Policy, Australian National University, Canberra, ACT  4000, Australia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Benno","family":"Torgler","sequence":"additional","affiliation":[{"name":"School of Economics and Finance, Queensland University of Technology, Brisbane, QLD  4000, Australia"},{"name":"Centre for Behavioural Economics, Society and Technology, Brisbane, QLD  4000, Australia"},{"name":"Center for Research in Economics, Management and the Arts, CH-8008 Z\u00fcrich, Switzerland"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1968","published-online":{"date-parts":[[2019,11,4]]},"reference":[{"key":"ref_1","unstructured":"Benjamin, L.T. 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