19,304 rated or chosen profiles from 19,304 respondents, in up to 1 tasks of 1 profile varying on 3 attributes.

About this table

Description	19,304 respondents in 14 post-communist countries (PGPE survey, 2013-2014) each saw one version of a vignette about an undeclared cash side income (tax rate, penalty if discovered, and a free consultation desk) and rated how likely they were to not declare the income to the Tax Office (1 very likely to 4 not likely at all).
Reference	Letki, N. (2025). Public goods through private eyes. Exploring citizens' attitudes to public goods and the state in Central Eastern Europe [Data set]. Dane Badawcze UW.
DOI	10.1007/s10551-020-04502-8
Licence	CC BY 4.0
Source data	https://doi.org/10.58132/sbjiw0

Notes

Conjoint table (irw_conjoint_2). Factorial vignette (6 x 4 x 2 (penalty and desk levels can be omitted), full factorial), one per respondent: rating = 'How likely it is that you will not declare this income to the Tax Office?' on a 4-point card, 1 = very likely ... 4 = not likely at all (lower = more likely; 'Don't know' and 'Refusal' removed). Fourteen countries pooled (cov_country) on the English master text; the translated wording is not in the deposit. The two attributes shown as '--' in the master questionnaire are '(not shown)' when omitted. Survey weight kept; id = row of the source file. N = 19,304 respondents of 22,039.

These notes describe the source data, which the IRW reproduces as released. All notes are listed on the Data Notes page.

Design

Topic	tax welfare economy, corruption accountability
A profile represents	scenario
Country	BG, HR, CZ, EE, HU, LV, LT, MD, PL, RO, RS, SK, SI, UA
Language shown	unknown
Language of stored levels	en
Task order	inferred from row order
Profile position	inferred from row order

Task order or profile position was rebuilt from row order; analyses of position or task order should leave it out.

Outcomes:

rating	How likely it is that you will not declare this income to the Tax Office? (master English questionnaire, card F01) [rating, 1 (Very likely) to 4 (Not likely at all)]

Columns

attr_consultation_deskattr_penalty_if_discoveredattr_tax_ratecov_age_groupcov_birth_yearcov_countrycov_educationcov_survey_weightidprofileratingtask

The layout (one row per respondent, task and profile; choice/rating outcomes; attr_ columns holding each attribute level as displayed) is defined in the IRW conjoint standard. What the outcomes asked is under Design above.

Get the data

Download CSVno account needed Browse on Redivisexplore and query Croissant metadataHugging Face, Kaggle, OpenML

Or load it directly in R or Python (both need a free Redivis account; the first call opens a browser to sign in):

# R
install.packages("remotes")
remotes::install_github("itemresponsewarehouse/Rpkg")
library(irw)
df <- irw_fetch("letki_2025_tax_evasion", source = "conj")

# Python
pip install irw

import irw
df = irw.fetch("letki_2025_tax_evasion", source="conj")

How to cite

@article{G_recki_2020, title={Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment}, volume={172}, ISSN={1573-0697}, url={http://dx.doi.org/10.1007/s10551-020-04502-8}, DOI={10.1007/s10551-020-04502-8}, number={4}, journal={Journal of Business Ethics}, publisher={Springer Science and Business Media LLC}, author={Górecki, Maciej A. and Letki, Natalia}, year={2020}, month=Apr, pages={727–746} }

Version and provenance

IRW version	v584
Redivis dataset	irw_conjoint_2 v1.4
Redivis dataset DOI	10.57761/hk97-wv30
Manifest pin for this IRW version	v1.4
Metadata source	irw_meta v44.0

Respondents	19,304
Rows (one per respondent, task and profile)	19,304
Tasks per respondent (most)	1
Profiles per task	1
Attributes	3

letki_2025_tax_evasion