论文信息 - Tax evasion and heuristics: A research note

Tax evasion and heuristics: A research note

Abstract The paper examines the heuristics which taxpayers use in making tax evasion decisions. The following propositions are tested in an experiment using students. First, the taxpaper's own level of evasion will be positively related to what he perceives as the levels of evasion by others. Second, taxpayers who have been audited are more likely to assess the probability of audit as higher and therefore decrease their levels of evasion. The experimental results fail to support the first proposition but do support the second suggesting the presence of an ‘availability’ effect.

Rodney E. Hero | Michael W. Spicer | M. Spicer

[1] Shlomo Maital,et al. A simulation study of income tax evasion , 1978 .

[2] J. Thibaut,et al. Compliance with rules: Some social determinants. , 1974 .

[3] T. N. Srinivasan,et al. Tax evasion: A model , 1973 .

[4] Agnar Sandmo,et al. Income tax evasion: a theoretical analysis , 1972 .

[5] R. Heiner. The Origin of Predictable Behavior , 1983 .

[6] L. Calvin,et al. A Study of Admitted Income Tax Evasion , 1978 .

[7] L. Becker,et al. FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH , 1980, National Tax Journal.

[8] S. Lundstedt,et al. Understanding Tax Evasion , 1976 .

[9] Tinsley E. Yarbrough,et al. Tax Ethics and Taxpayer Attitudes: A Survey , 1978 .

[10] M. Spicer,et al. Audit probabilities and the tax evasion decision: An experimental approach , 1982 .