Deterrence Effects of Auditing Rules: An Experimental Study
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More about this item
Keywords
Audit sampling plan; tax audit; tax compliance; tax evasion; experimental economics.;All these keywords.
JEL classification:
- C9 - Mathematical and Quantitative Methods - - Design of Experiments
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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