Kamijo, Yoshio; Masuda, Takehito; Uemura, Hiroshi - School of Economics and Management, Kochi University of … - 2015
In this study, we employ a game theoretic framework to formulate and analyze tax audit schemes; we test the theoretical predictions in a laboratory experiment. We compare five audit schemes including three rule-based audits: random audit rule, cut-off audit rule, and lowest income reporter...