The Effect of Peer Reporting Behavior on Taxpayer Compliance.
通过实验研究，考察了同伴的税务举报行为如何影响纳税人的申报决策，发现收入类型有影响，但同伴操纵无直接作用，而逃税态度和过往逃税行为是关键因素。
Abstract The effect of the tax reporting behavior of one's peers on taxpayer compliance was exam med in this experimental study using prospective jurors. A hypothetical reporting decision was affected by the type of income to be reported, but, contrary to implications from prior studies, it was not directly affected by the peer manipulations. The study also explored the influence of variables cited in prior studies. The results showed that attitudes toward evading taxes and previous tax evasion were significant factors in explaining the experimental reporting decision. Those two variables were then analyzed to examine which background variables were the most salient in explaining tax attitude and actual past evasion.