Kamijo, Yoshio; Masuda, Takehito; Uemura, Hiroshi - School of Economics and Management, Kochi University of … - 2015
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 audited rule. The cut-off audit rule is theoretically optimal but, to the best of our … human auditor conditions. The rule-based audits experimentally enhance tax compliance as predicted, and cut-off yields the …