A Game and an Experiment

Abstract

The authors created an economic experiment, which later was gamified. The aim of the experiment was to measure the causes and motives of tax evasion. The multiplayer decision game identifies factors which can influence tax morale. In order to define these factors, we created the rules of the game based on how citizens make their decisions so we are able to describe and measure the factors bearing influence on their behaviour. How do taxpayers think about paying taxes? In what ways is it significant? The observation of this sensitive topic can be rather challenging. This publication describes the conceptual model that is based on theories built into our game. We defined a new method that measures taxpayers’ behaviour in real life situations. Applying tools of gamification, a new experimental game was designed. Further experiments have already been started, whose theoretical background is published in this present study.