How gender and prosociality affect machine interaction in tax compliance: A game-theoretic experiment

IF 1.6 3区 经济学 Q2 ECONOMICS
Yutaro Murakami , Satoshi Taguchi
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引用次数: 0

Abstract

This study explores how gender and prosociality affect machine interaction in tax compliance, assuming a game-theoretic situation in which the tax auditor is a human (participant) or computer. We adopt an experimental design with 116 participants, using a game-theoretic model between taxpayers and auditors. Our experimental results show that taxpayers report less tax-compliant behavior to computer than human auditors. Regarding the participants’ individual characteristics, men are more likely to more aggressively evade tax payments than women under the computer auditor condition, and participants with prosocial tendencies are more likely to engage in tax compliance when the tax auditor is human. Our study sheds light on policymaking for tax compliance in the digital age.
性别和亲社会性如何影响税收遵从中的机器交互:一个博弈论实验
本研究探讨性别和亲社会如何影响机器在税务合规中的互动,假设一个博弈论的情况下,税务审计员是一个人(参与者)或计算机。我们采用了一个有116名参与者的实验设计,使用了纳税人和审计师之间的博弈论模型。我们的实验结果表明,纳税人向计算机报告的税务合规行为比人类审计员少。从被试的个体特征来看,在计算机审计条件下,男性比女性更有可能积极地逃避纳税,而在人类审计条件下,具有亲社会倾向的被试更有可能参与纳税遵从。我们的研究揭示了数字时代税收合规的政策制定。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
2.60
自引率
12.50%
发文量
113
审稿时长
83 days
期刊介绍: The Journal of Behavioral and Experimental Economics (formerly the Journal of Socio-Economics) welcomes submissions that deal with various economic topics but also involve issues that are related to other social sciences, especially psychology, or use experimental methods of inquiry. Thus, contributions in behavioral economics, experimental economics, economic psychology, and judgment and decision making are especially welcome. The journal is open to different research methodologies, as long as they are relevant to the topic and employed rigorously. Possible methodologies include, for example, experiments, surveys, empirical work, theoretical models, meta-analyses, case studies, and simulation-based analyses. Literature reviews that integrate findings from many studies are also welcome, but they should synthesize the literature in a useful manner and provide substantial contribution beyond what the reader could get by simply reading the abstracts of the cited papers. In empirical work, it is important that the results are not only statistically significant but also economically significant. A high contribution-to-length ratio is expected from published articles and therefore papers should not be unnecessarily long, and short articles are welcome. Articles should be written in a manner that is intelligible to our generalist readership. Book reviews are generally solicited but occasionally unsolicited reviews will also be published. Contact the Book Review Editor for related inquiries.
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