Tax Riots
研究家庭收入为私人信息时，政府随机审计并惩罚少报行为的最优税收环境。证明标准机制存在坏均衡（税收暴动），即家庭因预期他人少报而选择少报，并探讨了三种应对方案。
This paper considers an optimal taxation environment where household income is private information, and the government randomly audits and punishes households found to be underreporting. We prove that the optimal mechanism derived using standard mechanism design techniques has a bad equilibrium (a tax riot) where households underreport their incomes, precisely because other households are expected to do so as well. We then consider three alternative approaches to designing a tax scheme when one is worried about bad equilibria. Copyright 2008, Wiley-Blackwell.