The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment

► The effects of income source and context on tax compliance decisions are examined. ► The relationship between income level and tax compliance is also explored. ► Income source and context jointly affect compliance responses to other variables. ► Compliance decreases with income for earned/tax and increases for all others. ► Compliance rates are stable over time for earned/tax and fall for all others.