Tax compliance puzzle analysis on prospect theory
According to expected utility theory(EUT),tax evasion should be an extremely attractive gamble to an expected utility maximizer with such low relatively audit and penalty rates in the real world.However,in practice,too much compliance observed relative to theoretical predictions.Based on prospect theory (PT),this paper makes a study of tax compliance behavior model and gives an reasonable explanation of tax puzzle under EUT.Furthermore,we offer some suggestions of tax policy and the way to measure main parameters.
Prospect Theory Tax Compliance Tax Puzzle
lianghai Lei lin Dong
Business School,University of shanghai for Science and Technology,shanghai,200093
国际会议
2008 International Conference on System Management(2008年系统管理学术研讨会)(2008 CSM)
上海
英文
544-549
2008-05-30（万方平台首次上网日期，不代表论文的发表时间）