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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/61797

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/61797

Title:	Tax Auditing as a Public Good Game: An Experimental Study on Punishment and Compliance
Authors:	徐麗振 Hsu, Li-Chen
Contributors:	財政系
Date:	2013-10
Issue Date:	2013-11-22 15:17:58 (UTC+8)
Abstract:	Prior experimental studies on tax evasion generally assume that the budget and the probability of audit are exogenously given, and ignore taxpayers` incentives to detect evasion and their compliance behaviour under such incentives. The experimental evidence of the present paper shows that, on average, subjects are willing to spend 20 to 30% of their tax revenue on auditing. Compliance is also greatly improved if subjects can determine the budget and, hence, the probability of audit. These findings suggest that taking taxpayers` incentives to detect evasion into consideration is important for the design of compliance-improvement audit schemes.
Relation:	Pacific Economic Review, 18(4), 475-501
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1111/1468-0106.12034
DOI:	10.1111/1468-0106.12034
Appears in Collections:	[財政學系] 期刊論文

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