Using a Randomized Response Methodology to Collect Data for Tax Compliance Research.
本文回顾了随机应答方法在社会科学中的设计，并用一个探索性研究示例说明其应用，旨在推动该方法在税务合规研究中的使用。
Abstract Individuals often hesitate to respond to survey questions that deal with sensitive or embarrassing topics. Those who do respond often respond untruthfully. The randomized response (RR) method was developed to mitigate the effect of these two types of biases. Although RR has been used extensively in social science research, only one published study has used the technique in tax compliance research. To encourage its use in this area, this paper reviews many of the designs used in prior RR studies. In addition, one AR technique is illustrated with a question from an exploratory study completed by the authors. Finally, an agenda for future tax compliance research using RR methodology is suggested.