Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
梳理了关于个人所得税的税收道德与遵从的实验研究，重点讨论了社会与制度因素，这些因素此前受到的关注有限。
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.