Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00076352" target="_blank" >RIV/00216224:14560/14:00076352 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment
Original language description
During last two decades, experimental and behavioral economics have become one of the most flourishing parts of economics. Their results usually indicate regularities which contradict the economic model based on homo economicus concept. The analysis introduced in this paper illustrates the possibilities and limits of the ex-perimental method?s contribution in policy making. Although there are several doubts related to the external validity of the experimental results, there is a potential of getting information on behavior of economic agents which can hardly be obtained by other method. Results of the experiment indicate that increasing probability of an audit appears to be more effective in enhancing tax compliance compared to increasing penalty rate(with constant audit rate). The control also ensured higher and more stable increase in contributions to a public good.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
ISBN
9788074785344
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
28-37
Publisher name
Wolters Kluwer, a. s.
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000348877900003

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