| dc.contributor | 政大財政系 | en_US |
| dc.creator (作者) | Hsu,Li-Chen | en_US |
| dc.date (日期) | 2008-06 | en_US |
| dc.date.accessioned | 26-Aug-2013 16:10:37 (UTC+8) | - |
| dc.date.available | 26-Aug-2013 16:10:37 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-Aug-2013 16:10:37 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/59143 | - |
| dc.description.abstract (摘要) | Various experimental studies have examined the effects of tax parameters on tax compliance. While some studies neglect tax revenues, others consider the tax-funded public good. Here we consider not only the public good funded by taxes, but also the public good established through voluntary contributions. Our experimental evidence shows that a more preferable publicly provided public good will significantly improve tax compliance and induce more voluntary contributions. However, a more preferable privately provided public good has only the latter effect. This suggests that the privately provided public good is complementary to the publicly provided public good, but the inverse does not hold. We also find that the increase in the audit probability can curb tax evasion, and that changes in income and tax rates have no effect on either tax compliance or voluntary contributions. | en_US |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | National Tax Journal, 61(2), 205-223 | en_US |
| dc.subject (關鍵詞) | Experiments;Public goods;Voluntary contributions;Tax compliance | en_US |
| dc.title (題名) | Experimental Evidence on Tax Compliance and Voluntary Public Good Provision | en_US |
| dc.type (資料類型) | article | en |
