Distribution of Tax Morale: Evidence from Behavioral Experiments
- 10.2991/msam-18.2018.60How to use a DOI?
- tax compliance; tax morale; risk preference; behavioral game
As a personal factor of taxpayers, tax morale plays an important role in tax compliance experiments. The difference of taxpayers' moral consciousness is also one of the important reasons for the difference of tax compliance game experiments. In this paper, the taxpayer's tax morale can be represented to some extent by the initial declared income of the taxpayer. Many experts and scholars also mentioned that the initial selection distribution should be paid attention to in the game experiment. In addition, we discussed the game experimental data of multi-group tax compliance, analyzed the distribution and difference of the initial declared income of taxpayers, as well as the behavior of taxpayer in the subsequent game experiments. The study found that the initial declared income was not normally distributed. Under the same premise of tax payment mechanism, there is no significant difference in the distribution of taxpayers' tax morale in different experimental experiments. From the perspective of tax morale, both the different risk preference and gender of taxpayers have a significant correlation with tax morale. Therefore, when formulating tax policy, the government should take into account the behavior of different tax morale people. These results are based on a lot of data, and the relevant rules can provide reference for other related experiments.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jian Cao AU - Ya Zhou PY - 2018/07 DA - 2018/07 TI - Distribution of Tax Morale: Evidence from Behavioral Experiments BT - Proceedings of the 2018 3rd International Conference on Modelling, Simulation and Applied Mathematics (MSAM 2018) PB - Atlantis Press SP - 284 EP - 288 SN - 1951-6851 UR - https://doi.org/10.2991/msam-18.2018.60 DO - 10.2991/msam-18.2018.60 ID - Cao2018/07 ER -