Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence
Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence
复制标题
工作努力程度会影响逃税吗？
DOI：
10.1515/roe-2014-0203
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发表时间：
2014
影响因子：
--
通讯作者：
T. Kundt
中科院分区：
文献类型：
--
作者：
Christoph Bühren;T. Kundt
摘要通过一个真实的努力实验，我们分析了逃税对努力投入的依赖性。在三种处理中，受试者要么被赋予收入，要么必须适度或艰苦地工作才能获得收入，这与前景理论一致，当受试者为获得收入而努力工作时，他们逃避的税收更多。我们发现，很少有证据的预测，逃税的禀赋待遇高于在适度努力的待遇。
Abstract Using a real effort experiment, we analyze the dependence of tax evasion on the amount of effort invested to generate income. In three treatments, subjects were either endowed with income or had to work moderately or arduously to earn it. In line with prospect theory, subjects evaded more taxes when they worked hard for their income. We find little evidence for the prediction that tax evasion in the endowed treatment is higher than that in the moderate-effort treatment.