| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 7244875 | Journal of Economic Psychology | 2014 | 14 Pages |
Abstract
⺠We examine a bounded rule inducing strategy uncertainty among taxpayers. ⺠We experimentally compare the bounded rule with a flat-rate audit rule. ⺠Under the bounded rule, participants are informed of the maximum audit number. ⺠The bounded rule deters cheaters more effectively when strategic uncertainty is high. ⺠The evasion dynamics of the bounded rule differs from that of the flat-rate rule.
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Authors
Fangfang Tan, Andrew Yim,