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We compare attitudes to tax evasion and welfare fraud on the basis of a laboratory experiment carried out on samples from four different populations: Belgians from Flanders, Belgians from Wallonia, Dutch and French. The gains expected from the two kinds of fraud are identical. However, the results show that (i) welfare fraud is more prevalent than tax fraud; (ii) many people choose an occupation that allows for tax evasion or welfare fraud but report their incomes honestly anyway; (iii) tax evasion is more common among Dutch and French participants; Flemish participants do not evade taxes more than Walloon participants.

Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas