The Role of Experimental Economics in Tax Policy Research.
本文介绍如何用实验经济学研究税收政策对个人和整体行为的影响，讨论其优缺点和方法问题，并回顾已有研究，为想用此方法的税收研究者提供指导。
Abstract This paper describes the application of experimental economics to research examining the Impact of tax policies on individual and aggregate behavior. The paper discusses the benefits and limitations that arise from using experimental economics as a supplement to existing methods in tax policy: research. In addition, with the aim of providing guidance to tax researchers interested in adopting the method, various methodological issues are examined, including a description of how markets are created in the laboratory and a survey of practices commonly applied in experimental economics research. Last, a review of the limited tax research to date using the method is presented, along with a discussion of some tax policy Issues that experimental economics can be used to address.