Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency.
SUMMARY This paper reports an experimental test of the relative efficiency of a whistleblowing‐based audit scheme compared to a random‐based audit scheme. We design a between‐subjects laboratory experiment with two treatments: a benchmark with a random‐based audit scheme and an alternative treatment...
| Publicado en: | Kyklos Vol. 73; no. 1; pp. 47 - 68 |
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| Autores principales: | , , |
| Formato: | Artículo |
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Wiley-Blackwell
Feb2020
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=141231638&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 141231638 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00235962 KYK jtl: Kyklos issn: 00235962 maglogo: Y pubinfo: dt: Feb2020 vid: 73 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 141231638 10.1111/kykl.12215 ppf: 47 ppct: 21 formats: fmt: – @attributes: type: T – @attributes: type: C – @attributes: type: P size: 293KB tig: atl: Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency. aug: au: Bazart, Cécile Beaud, Mickael Dubois, Dimitri affil: CEE‐M, Université de Montpellier, CNRS, INRA, SupAgro, Avenue Raymond Dugrand, CS 59640, 34960, Montpellier cedex 2 France su: Whistleblowing Tax evasion sug: subj: Whistleblowing Tax evasion ab: SUMMARY This paper reports an experimental test of the relative efficiency of a whistleblowing‐based audit scheme compared to a random‐based audit scheme. We design a between‐subjects laboratory experiment with two treatments: a benchmark with a random‐based audit scheme and an alternative treatment in which taxpayers can blow the whistle. Compared to the benchmark, the whistleblowing‐based audit scheme (i) improves the targeting of evaders, (ii) decreases the monetary amount of tax evasion, and (iii) raises the tax levy. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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