Tax Structure and Tax Compliance
构建并估计了一个个人税收遵从行为模型，涵盖逃税和避税，发现边际税率提高会缩小税基，而社保缴费收益增加会扩大税基，严厉惩罚和高效稽查则促使个人转向避税。
A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probability of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated using individual-level data. The estimation results indicate that the tax base rises with higher benefits for payroll tax contributions and falls with higher marginal tax rates; the base also falls with more severe penalties and more certain detection of evasion as individuals substitute towards avoidance income.