Effort and Aspirations in Tax Evasion: Experimental Evidence
Effort and Aspirations in Tax Evasion: Experimental Evidence
复制标题
逃税的努力和愿望：实验证据
DOI：
10.1111/j.1464-0597.2009.00403.x
复制
发表时间：
2009
期刊：
影响因子：
--
通讯作者：
P. Webley
中科院分区：
文献类型：
--
作者：
E. Kirchler;Stephan Muehlbacher;E. Hoelzl;P. Webley
是否在合规决策中考虑了为赚取应纳税收入而付出的努力？如果是这样，是辛苦赚来的收入还是容易赚来的钱更有可能对当局隐瞒？虽然经济学理论假设先前的成本不应该影响当前的决策，但心理学研究表明，金钱，时间或努力的先前投资确实很重要。从以往的研究结果的影响，抽象的决策任务的努力提出了两个相互矛盾的预测的背景下，税收遵从性的决定：要么应税收入高的努力是主观的价值较高，因此更有可能被逃避，或投资的努力导致转移的参考点，通过建立一个愿望的水平，导致诚实的申报收入。进行了两个实验来验证这些预测。在商业模拟中，应税收入是通过不同程度的努力获得的，因此必须向当局报告。结果表明，逃税在低努力条件下更为明显。这表明，努力改变了参考点，而不是斜率，并提供证据表明，在税收合规决策的愿望水平作为参考点。税务审计的影响进行了讨论。为获得不可能的收入所作的努力是否包括在作出的决定中？如果是这样的话，那么容易获得的银元或获得的税收是不是更有可能获得Au fisc的收入呢？尽管经济学理论认为投资决策的前提条件是不可逆转的，但对投资决策的心理学研究却显得尤为重要。Des travaux sur l'impact de l'effort sur des tâches de decision abstraite debouchent sur deux predictions contradictoires en ce whi concerne les decisions relatively a l'impot：ou le revenu imposable obtenu a la suite d'un
Is the effort exerted to earn taxable income considered in compliance decisions? And if so, is hard-earned income or easy money more likely to be concealed from authorities? While economic theory postulates that prior costs should not affect present decisions, psychological research shows that prior investments of money, time, or effort do matter. Findings from previous studies on the impact of effort on abstract decision tasks suggest two contradictory predictions for the context of tax compliance decisions: Either taxable income earned by high effort is subjectively of higher value, and therefore more likely to be evaded, or investments of effort cause a shift of the reference point through the establishment of an aspiration level, resulting in honest declaration of income. Two experiments were conducted to test these predictions. In a business simulation, taxable income was obtained by different levels of effort and consequently had to be reported to authorities. Results show that tax evasion was more pronounced in low-effort conditions. This suggests that effort changes the reference point rather than the slope, and provides evidence that in tax compliance decisions aspiration levels serve as reference points. Implications for tax audits are discussed. L’effort deploye pour obtenir des revenus imposables est-il pris en compte dans les decisions qui en decoulent? Et si c’est le cas, est-ce l’argent facile ou les revenus durement gagnes qui presentent une plus forte probabilite d’etre soustraits au fisc? Alors que la theorie economique postule que le cout anterieur n’a pas de retombees sur les decisions presentes, les recherches de psychologie montrent que les investissements passes en argent, temps ou effort ont leur importance. Des travaux sur l’impact de l’effort sur des tâches de decision abstraite debouchent sur deux predictions contradictoires en ce qui concerne les decisions relatives a l’impot: ou le revenu imposable obtenu a la suite d’un