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Statements

Subject Item
n2:RIV%2F00216224%3A14560%2F14%3A00076352%21RIV15-MSM-14560___
rdf:type
skos:Concept n19:Vysledek
dcterms:description
During last two decades, experimental and behavioral economics have become one of the most flourishing parts of economics. Their results usually indicate regularities which contradict the economic model based on homo economicus concept. The analysis introduced in this paper illustrates the possibilities and limits of the ex-perimental method’s contribution in policy making. Although there are several doubts related to the external validity of the experimental results, there is a potential of getting information on behavior of economic agents which can hardly be obtained by other method. Results of the experiment indicate that increasing probability of an audit appears to be more effective in enhancing tax compliance compared to increasing penalty rate (with constant audit rate). The control also ensured higher and more stable increase in contributions to a public good. During last two decades, experimental and behavioral economics have become one of the most flourishing parts of economics. Their results usually indicate regularities which contradict the economic model based on homo economicus concept. The analysis introduced in this paper illustrates the possibilities and limits of the ex-perimental method’s contribution in policy making. Although there are several doubts related to the external validity of the experimental results, there is a potential of getting information on behavior of economic agents which can hardly be obtained by other method. Results of the experiment indicate that increasing probability of an audit appears to be more effective in enhancing tax compliance compared to increasing penalty rate (with constant audit rate). The control also ensured higher and more stable increase in contributions to a public good.
dcterms:title
Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment
skos:prefLabel
Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment Can Experimental and Behavioral Economics Inform Public Policy? Lesson from a Tax Compliance Experiment
skos:notation
RIV/00216224:14560/14:00076352!RIV15-MSM-14560___
n3:aktivita
n9:S
n3:aktivity
S
n3:dodaniDat
n8:2015
n3:domaciTvurceVysledku
n13:6124623 n13:8090386
n3:druhVysledku
n18:D
n3:duvernostUdaju
n5:S
n3:entitaPredkladatele
n20:predkladatel
n3:idSjednocenehoVysledku
6121
n3:idVysledku
RIV/00216224:14560/14:00076352
n3:jazykVysledku
n10:eng
n3:klicovaSlova
tax compliance; laboratory experiment; behavioral economics
n3:klicoveSlovo
n15:behavioral%20economics n15:tax%20compliance n15:laboratory%20experiment
n3:kontrolniKodProRIV
[E17C6FB2FA03]
n3:mistoKonaniAkce
Praha
n3:mistoVydani
Praha
n3:nazevZdroje
Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
n3:obor
n4:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n8:2014
n3:tvurceVysledku
Špalek, Jiří Berná, Zuzana
n3:typAkce
n7:WRD
n3:wos
000348877900003
n3:zahajeniAkce
2014-01-01+01:00
s:numberOfPages
10
n17:hasPublisher
Wolters Kluwer, a. s.
n14:isbn
9788074785344
n16:organizacniJednotka
14560