Who is audited? Experimental study on rule-based tax auditing schemes

Detailed bibliographic record

Summary, etc.：: In this study, we employ a game-theoretic framework to formulate and analyze a number of tax audit schemes. We then test the theoretical predictions i...

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Material Type: 文書・図像類
Title: Who is audited? Experimental study on rule-based tax auditing schemes
Author/Editor: Kamijo, Yoshio
Masuda, Takehito
Uemura, Hiroshi
Author Heading: Kamijo, Yoshio
Masuda, Takehito
Uemura, Hiroshi
Publication, Distribution, etc.: Institute of Economic Research, Kyoto University
Publication Date: 2017-01
Publication Date (W3CDTF): 2017-01
Periodical title: KIER Discussion Paper
No. or year of volume/issue: 958
Volume: 958
Text Language Code: eng
Subject Heading: audit scheme
tax evasion
laboratory experiment
cut-off rule
lowest income reporter audited rule
NDC: 330
Target Audience: 一般
Format (IMT): application/pdf
Source: DP958.pdf （fulltext）
http://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/217917/1/DP958.pdf
Access Restrictions: インターネット公開
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 京都大学 : 京都大学学術情報リポジトリ