FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH
FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH
复制标题
财政不平等和逃税：实验方法
作者：
M. Spicer;L. Becker
本文试图用实验方法检验财政不平等与逃税之间的关系。在实验中，人类受试者面临假设的逃税决策，并观察他们的行为。在对不平等的社会心理学研究的基础上，假设财政不平等的受害者逃税数量会增加，而财政不平等的受益者逃税数量会减少。实验结果支持这一假设。
This paper seeks to examine the relationship between fiscal inequity and tax evasion using an experimental approach. In the experiment, human subjects are faced with hypothetical tax evasion decisions and their behavior is observed. On the basis of socio-psychological research on inequity, it is hypothesized that the amount of taxes evaded will increase for victims of fiscal inequity but decrease for beneficiaries of fiscal inequity. The results of the experiment support this hypothesis.