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Using behavioural economics to understand tax compliance

Economic and Political Studies 2023年第3期11卷 279-294页

作者： james alm Matthias Kasper Department of Economics Tulane UniversityNew OrleansLAUSA Faculty of Psychology University of ViennaViennaAustria

‘Behavioural economics’,or the application of methods and evidence from other social sciences to economics,has increased greatly in significance and use in the last two *** this paper,we discuss the basic elements of behavioural *** then assess the applications of behavioural economics to the analysis of tax *** central conclusion is that many,perhaps most,of the recent insights on what motivates tax compliance have flowed directly from behavioural *** conclude with suggestions on–and predictions of–directions in which future applications should prove useful.

关键词： Behavioural economics tax compliance expected utility theory non-expected utility theory social interactions theory

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Declaring income versus declaring taxes in tax compliance experiments:Does the design of laboratory experiments affect the results?

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Economic and Political Studies 2023年第3期11卷 334-349页

作者： Stephan Muehlbacher Andre Hartmann Erich Kirchler james alm Department of Psychology and Psychodynamics Karl Landsteiner University of Health SciencesKremsAustria Department of Occupational Economic and Social PsychologyUniversity of ViennaViennaAustria Institute for Advanced Studies ViennaAustria Department of Economics Tulane UniversityNew OrleansLAUSA

Laboratory experiments are frequently criticised,in part because of the sensitivity of the results to specific features of the *** paper addresses an important question regarding the key aspect of the experimental environment:How should the dependent variable–participants’choices–be operationalised?For the specific context of laboratory research on income tax compliance,we compare the effects of the two most common operationalisation types:the declaration of gross income versus the declaration of tax *** is found that compliance is higher when participants indicate their tax payment than when they declare their *** is also discovered that the effects of the three policy parameters of the economic model(the tax rate,audit probability and fine rate)are stronger when participants declare their taxes than when they declare their *** results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous *** broadly,this study suggests that the results of laboratory experiments may depend on specific features of the experimental design,which proposes a strong need for more systematic methodological research.

关键词： Laboratory experiments experimental design tax compliance tax rate audit probability fine rate

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Introduction

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Economic and Political Studies 2023年第3期11卷 275-278页

作者： james alm Yongzheng Liu Department of Economics Tulane UniversityNew OrleansLAUSA School of Finance Renmin University of ChinaBeijingChina

In recent years,research in economics generally and public economics specifically has been enriched by incorporating insights from‘behavioural economics’in standard economic *** economics is broadly defined as the application of methods and evidence from other disciplines–sociology,anthropology,law,accounting,and,especially,psychology–to the economic analysis of individual(and group)*** economics is based on a seemingly simple and obvious observation:individuals are not always the rational,outcome-oriented,self-controlled,selfish,and egoistic consumers envisioned by much of standard economic *** these‘deviations’from the long-accepted economic view of how individuals behave and incorporating them in economic models of individual behaviour have led to a more realistic view of how individuals make choices.

关键词： individual behaviour rational

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