发帖
雷达卡
英文文献：The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest-偷税漏税的超额负担:一场实验性的侦查-隐瞒竞赛
英文文献作者：Ralph-C Bayer,Matthias Sutter
英文文献摘要：
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detection, of tax evasion. We show that (socially inefficient) efforts depend positively on the prevailing tax rate, but not on the fine which is imposed in case of detected tax evasion. The frequency of evasion increases with tax rates. Additionally, we observe less tax evasion than a model with risk neutral taxpayers predicts. We find evidence that this is rather due to individual moral constraints than due to risk aversion.
我们对与逃税有关的资源浪费进行了实验研究。这种浪费来自纳税人和税务机关，分别投入大量的精力来隐瞒和侦查逃税行为。我们表明，(社会效率低下的)努力积极地取决于现行税率，而不是罚款的情况下，发现逃税。逃税的频率随着税率的提高而增加。此外，我们观察到的逃税现象比风险中性纳税人模型预测的要少。我们发现，这是由于个人的道德约束，而不是由于风险厌恶。
京公网安备 11010802022788号
