Whistleblowing and conspiracy effect

With this data we aim to test whether subjects evade differently in a buyer-seller interaction when the auditing process is carried out by the agent they interact with (the buyer), by nature with a known probability of auditing (risk) or by nature with an unknown probability of auditing (ambiguity), being nature a representation of the Tax Agency. Our hypotheses claim (and our results support), that any observed differences emerge from ambiguity aversion and conspiracy aversion effects. Currently this work is under review.