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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 the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax evasion - depend positively on the prevailing tax rate, but not on the fine which is imposed in the event of detected tax evasion. Tax evasion is less frequent, though, than a model with risk neutral taxpayers predicts. We find evidence that this is due to individual moral constraints rather than to risk aversion.
我们对与逃税有关的资源浪费进行了实验研究。这种浪费源于纳税人和税务当局花费大量的精力来掩盖和发现逃税行为。我们的研究表明，这些对社会没有效率的努力——以及逃税的频率——积极地取决于现行税率，而不是一旦发现逃税所处以的罚款。然而，逃税的频率比风险中性纳税人模型所预测的要低。我们发现，这是由于个人的道德约束，而不是风险厌恶。
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