Состоялось очередное заседание научного семинара "Политическая экономика"

Докладчик:  Raymond M. Duch (Nuffield College, University of Oxford)
Тема: "Why we Cheat: Experimental Evidence on Tax Compliance"

This essay reports the results for an ongoing set of experiments designed to help understand individual preferences for redistributive policies, specifically taxation.One of the central conjectures is that there exists a taxation norm that is relatively homogeneous within populations and across countries. This tax norm represents what individuals accept as an appropriate rate at which income should be taxed. We attempt to identify this tax norm by administering tax compliance experiments in which individuals are assigned to different tax rate treatments. The results for these first set of experiments suggests that our initial conjecture regarding a tax norm of approximately 20 to 30 percent is plausible although the notion that it might be homogenous within and across populations is less tenable. Hence one of our primary interests is understanding what factors might drive individuals to prefer rates of taxation that are higher (or lower) than this tax norm.

Материалы доклада


Заседание состоялось 10.12.2013 в 18.15  по адресу: г. Москва, улица Шаболовка, дом 26, корпус 4, аудитория 4322.