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...

Full description

Bibliographic Details

Published in:	Kyklos Vol. 73; no. 1; pp. 47 - 68
Main Authors:	Bazart, Cécile, Beaud, Mickael, Dubois, Dimitri
Format:	Article
Published:	Wiley-Blackwell Feb2020
Subjects:	Whistleblowing Tax evasion
Online Access:	View this record in EBSCOhost