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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/59143

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59143

Title:	Experimental Evidence on Tax Compliance and Voluntary Public Good Provision
Authors:	Hsu,Li-Chen
Contributors:	政大財政系
Keywords:	Experiments;Public goods;Voluntary contributions;Tax compliance
Date:	2008-06
Issue Date:	2013-08-26 16:10:37 (UTC+8)
Abstract:	Various experimental studies have examined the effects of tax parameters on tax compliance. While some studies neglect tax revenues, others consider the tax-funded public good. Here we consider not only the public good funded by taxes, but also the public good established through voluntary contributions. Our experimental evidence shows that a more preferable publicly provided public good will significantly improve tax compliance and induce more voluntary contributions. However, a more preferable privately provided public good has only the latter effect. This suggests that the privately provided public good is complementary to the publicly provided public good, but the inverse does not hold. We also find that the increase in the audit probability can curb tax evasion, and that changes in income and tax rates have no effect on either tax compliance or voluntary contributions.
Relation:	National Tax Journal, 61(2), 205-223
Data Type:	article
Appears in Collections:	[Department of Public Finance] Periodical Articles

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