Effects of Communicating Sanctions on Taxpayer Compliance.
通过实验室实验，研究了传达法律制裁和潜在非正式制裁对纳税人遵从行为的影响，发现传达法律制裁能提高遵从，但非正式制裁的沟通效果不显著。
Abstract This study examines the impact of sanction communications on taxpayer compliance. Deterrence theory suggests the Importance of both legal sanctions and informal sanctions such as fear of social stigma, in obtaining compliance. A laboratory experiment was designed to test the compliance impact of communicating existing legal sanctions and potential informal sanctions. The experiment provides evidence that communicating existing legal sanctions may increase compliance. However, the communication of potential informal sanctions did not lead to significant compliance improvement.