The Effect of Audit Burden on Subsequent Tax Evasion
研究发现，审计过程中的负担（包括时间和金钱成本）会促使原本逃税的纳税人增加合规，但反而导致原本合规的纳税人减少合规，而简单的道歉可以缓解这种负面效应。
ABSTRACT Audited taxpayers can be compelled to expend both monetary and nonmonetary resources during an audit, irrespective of compliance levels. We refer to these audit-related expenditures as “audit burden,” and examine how they impact subsequent compliance decisions. Motivated by cost-loss framing theory, we predict audit burden influences individuals who were initially noncompliant (compliant) on an audited return to subsequently increase (decrease) compliance. Consistent with hypotheses, results from our first experiment suggest burdensome audits deter noncompliance for those who evaded, but also precipitates noncompliance for initially compliance taxpayers. A second experiment shows results are robust to alternative operationalizations of audit burden. Mediation analysis from our third experiment suggests the effect of audit burden results from differences in how groups respond to the perceived expenditure of audit burden. Finally, results from our fourth and final experiment suggest a simple apology can weaken the compliance-reducing effect of burdensome audits on initially compliant individuals. Data Availability: Data are available from the authors upon request. JEL Classifications: H26.