期刊
FISCAL STUDIES
卷 38, 期 4, 页码 587-613出版社
WILEY
DOI: 10.1111/1475-5890.12111
关键词
behavioural economics; experimental economics; tax compliance; tax evasion
资金
- Internal Revenue Service (IRS) [TIRNO-07-P-00683]
In this paper, we suggest that individuals' tax compliance behaviours are affected by the behaviour of their neighbours', or those about whom they may have information, whom they may know, or with whom they may interact on a regular basis. Individuals are more likely to file and to report their taxes when they believe that other individuals are also filing and reporting their taxes; conversely, when individuals believe that others are cheating on their taxes, they may well become cheaters themselves. We use experimental methods to test the role of such information about peer effects on compliance behaviour. In one treatment setting, we inform individuals about the frequency that their neighbours submit a tax return. In a second treatment setting, we inform them about the number of their neighbours who are audited, together with the penalties that they pay. In both cases, we examine the impact of information on filing behaviour and also on subsequent reporting behaviour. We find that providing information on whether one's neighbours are filing returns and/or reporting income has a statistically significant and economically large impact on individual filing and reporting decisions. However, this neighbour' information does not always improve compliance, depending on the exact content of the information.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据