کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
971464 1479574 2006 23 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Dynamic behaviour in tax evasion: An experimental approach
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Dynamic behaviour in tax evasion: An experimental approach
چکیده انگلیسی

This paper investigates, from an experimental perspective, tax payer behaviour, specifically focusing on three main topics related to tax evasion. First analysed are the effects of a repetitive dynamic choice process on subjects’ attitude towards risk. Second, the effects of psychological moral constraints on taxpayer behaviour are examined. Finally the effect of context upon behaviour is analysed. The results from eight experiments confirm the importance of the psychological factors in determining taxpayer behaviour and show the complex dynamics that agents activate in order to cope with risk.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The Journal of Socio-Economics - Volume 35, Issue 5, October 2006, Pages 813–835
نویسندگان
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