Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/230470
Autoren: 
Kamijo, Yoshio
Masuda, Takehito
Uemura, Hiroshi
Datum: 
2019
Schriftenreihe/Nr.: 
ISER Discussion Paper No. 1064
Zusammenfassung: 
We employed a frame-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical predictions in a laboratory experiment, using three audit rules: the random, cut-off, and lowest income reporter audited rules. While the cut-off rule is known to be optimal in theory, it has not thus far been examined in a controlled laboratory experimental setting contrary to the theory, the lowest income reporter audited rule increased average compliance behavior significantly more compared with the optimal cut-off rule and, especially, the random rule. This holds with and without controlling the subjects' demographics and attitudes regarding tax payment. This finding is practically important because the tax authorities in most countries assign higher priority to enhancing tax compliance.
Schlagwörter: 
audit rule
tax evasion
laboratory experiment
cut-off rule
lowest income reporter audited rule
JEL: 
C91
C92
D81
H26
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
621.38 kB
1.21 MB





Publikationen in EconStor sind urheberrechtlich geschützt.