Distribution of Tax Morale: Evidence from Behavioral Experiments

DOI

10.2991/msam-18.2018.60How to use a DOI?

Keywords

tax compliance; tax morale; risk preference; behavioral game

Abstract

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.

Copyright

© 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/).

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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  -