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Whistleblowing vs Random Audit: An Experimental Test of Relative Efficiency
Kyklos ( IF 1.796 ) Pub Date : 2019-12-09 , DOI: 10.1111/kykl.12215
Cécile Bazart 1 , Mickael Beaud 1 , Dimitri Dubois 1
Affiliation  

This paper reports an experimental test of the relative efficiency of a whistleblowing‐based audit scheme compared to a random‐based audit scheme. We design a between‐subjects laboratory experiment with two treatments: a benchmark with a random‐based audit scheme and an alternative treatment in which taxpayers can blow the whistle. Compared to the benchmark, the whistleblowing‐based audit scheme (i) improves the targeting of evaders, (ii) decreases the monetary amount of tax evasion, and (iii) raises the tax levy.

中文翻译:

举报与随机审计:相对效率的实验测试

本文报告了对基于举报的审计方案与基于随机的审计方案的相对效率的实验测试。我们设计了一个具有两种处理方法的受试者间实验室实验:一个基于随机审计方案的基准和一个纳税人可以吹哨的替代处理。与基准相比,基于举报的审计方案 (i) 提高了逃税者的目标,(ii) 减少了逃税的货币金额,以及 (iii) 提高了税收。
更新日期:2019-12-09
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