Rounded Up: Using round numbers to identify tax evasion
研究发现澳大利亚纳税人偏好整数退税金额，这种聚集现象主要由逃税驱动，税务代理人在其中起关键作用，通过操纵审计成本高的项目来增加退税。
Australian taxpayers display a clear preference for round numbers for end-of-year tax refunds, bunching at positive and salient thresholds such as the tens, hundreds and thousands. Bunching appears to be driven by tax evasion. Data from audited returns shows that bunching is present in returns before audit, but does not persist post-audit. Tax preparers play an important role, being twice as likely to deliver positive round-number refunds as individuals who file their own tax returns. Preparers with greater propensity to bunch deliver larger refunds by lifting deductions and lowering reported income for return items where audits are costly. This highlights how bunching behaviors can help identify tax evasion, including tax preparers who facilitate it and the tax return items which are manipulated. • Taxpayers display a clear preference for round number tax refunds. • Bunching at round number refunds is driven by tax evasion. • Tax preparers play an important role in bunching and tax evasion. • Tax preparers manipulate income and deductions that are costly to audit. • Tax preparers who facilitate round number refunds have better client retention.