公共品提供与税收遵从关联性研究——基于实验经济学机制设计  

Public Good Provision and Tax Compliance: An Experimental Study

作　　者：廖晓慧[1,2] 李松森[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025 [2]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《财贸研究》2015年第6期74-81,共8页Finance and Trade Research

摘　　要：以纳税人公共品行为决策实验为基本框架,根据个体异质性偏好和信息框架效应,考察公共品私人供给、告知公共品用途和他人纳税信息等因素对税收遵从行为决策的影响。实验结果表明:引入公共品私人供给对税收遵从行为影响不显著;而告知公共品用途和他人纳税情况,显著提高被试税收遵从水平。Based on the public goods behavior experimental design,according to heterogeneity of individual social preference and information frame effect,this paper discusses the impact of the three factors on tax compliance,such as private provision of public goods,uses of public goods and other people's tax information. The introduction of public goods private provision has no significant effect on tax compliance behavior,w hile informing the uses of public goods and other people's tax compliance information significantly improve the level of tax compliance.

关 键 词：公共品实验 税收遵从 公共品私人供给 公共品用途 纳税信息 

分 类 号：F812.42[经济管理—财政学]