前景理论:一个研究税收遵从的新视角
首发时间:2007-01-24
摘要:以传统的“经济人”假说为前提的期望效用理论对于税收遵从的预见并不完全符合现实情况。本文首先阐述期望效用理论的缺陷,列举此理论所无法解释的税收遵从方面的异象,接着简要介绍前景理论,并对其在税收遵从方面应用的最新研究进展进行述评,最后指出前景理论在税收遵从方面的未来研究方向。
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Prospect theory: A new approach to study tax compliance
Abstract:Expected utility theory basing on Hypothesis of Economic Man can not explain some phenomena of tax compliance satisfactorily. The present paper describes the limitations of expected utility theory and lists the anomalies exist in tax compliance. Introducing the prospect theory, the paper reviews the newest study results of tax compliance basing on the prospect theory and points out the directions for future research.
Keywords: expected utility prospect theory tax compliance
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No.1087997940116962****
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