The whistleblowing mechanism and tax evasion: an experimental study with private income-level information

被引：0

作者：

Peng, Hui-Chun ^{[1
]}

机构：

[1] Natl Taipei Univ, Dept Publ Finance, 151 Univ Rd, New Taipei 237, Taiwan

来源：

APPLIED ECONOMICS LETTERS | 2023年 / 30卷 / 15期

关键词：

Whistleblowing; tax evasion; private information; laboratory experiment; PREFERENCES;

D O I：

10.1080/13504851.2022.2094318

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper uses the laboratory experiment to examine the effect of whistleblowing in the context of tax evasion when individual income level is private information. According to the experimental result, it shows that the whistleblowing mechanism effectively mitigates tax evasion.

引用

页码：2122 / 2127

页数：6

共 45 条

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