A competitive audit selection mechanism with incomplete information
| Autoři | |
|---|---|
| Rok publikování | 2025 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | International Tax and Public Finance |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | https://link.springer.com/article/10.1007/s10797-025-09937-1 |
| Doi | https://doi.org/10.1007/s10797-025-09937-1 |
| Klíčová slova | Tax compliance; Competitive audit; Heterogeneous income; Laboratory experiment |
| Přiložené soubory | |
| Popis | The literature on experimental tax and regulatory compliance has highlighted significant advantages associated with competitive audit selection mechanisms (ASMs) predicated on differences in estimated undeclared incomes among taxpayers. This paper explores the potential negative consequences of competitive ASMs in situations where authorities lack an unbiased indicator of these differences. Through a laboratory experiment, we demonstrate that asymmetric information between taxpayers and tax authorities can diminish compliance and exacerbate inequality within competitive ASMs. Our findings underscore the need for caution concerning the perceived benefits of competitive ASMs and emphasize the importance of allocating resources to mitigate income heterogeneity among groups subject to competitive audit selection. |
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