APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION
回顾了运用行为经济学技术分析个人纳税人税收遵从选择的最新模型，这些模型能匹配观察到的逃税程度并正确预测税收效应，但缺乏Yitzhaki模型的简洁性和精确性。
Abstract The paper reviews recent models that have applied the techniques of behavioural economics to the analysis of the tax compliance choice of an individual taxpayer. The construction of these models is motivated by the failure of the Yitzhaki version of the Allingham–Sandmo model to predict correctly the proportion of taxpayers who will evade and the effect of an increase in the tax rate upon the chosen level of evasion. Recent approaches have applied non‐expected utility theory to the compliance decision and have addressed social interaction. The models we describe are able to match the observed extent of evasion and correctly predict the tax effect but do not have the parsimony or precision of the Yitzhaki model.