[태그:] compliance

Alm, J., McClelland, G. H., &Schulze, W. D. (1992). Why do people pay taxes?. Journal of public Economics, 48(1), 21-38.

Why do people pay taxes when they have an opportunity, even an incentive, to evade? The experimental results in this paper suggest that tax compliance occurs because some individuals overweight the low probability of audit, although such overweighting is not universal. The results also indicate that compliance does not occur simply because individuals believe that evasion is wrong, since subject behavior is unchanged by the ...

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