财政犯罪背景下的 "最佳诚信"

IF 2.1 Q2 ECONOMICS Economies Pub Date : 2024-09-11 DOI:10.3390/economies12090242
Lory Barile, John Cullis, Philip Jones
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引用次数: 0

摘要

本文首先将 "经济人和女性 "与 "现实人和女性 "进行了对比。在此背景下,本文探讨了个人决策的标准预期效用模型中有关参与财政犯罪的三个 "明显被证伪 "的经验预测:逃税和福利欺诈可以同等对待;财政犯罪应该是地方性的;以及根据参数值的不同,所有个人都应该是诚实或不诚实的。与道德层面的决策相关的效用函数被用来深入分析预测的合理性,并涉及在财政犯罪的背景下定义个人的 "最佳诚实"。本文简要探讨了该方法的政策影响。
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“Optimal Honesty” in the Context of Fiscal Crimes
This paper begins by contrasting the caricatures ‘homo and femina economicus’ with ‘homo and femina realitus’. Against this backdrop, the paper considers three ‘apparently falsified’ empirical predictions of the standard expected utility model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be treated identically; fiscal crimes should be endemic; and that all individuals, depending on parameter values, should be either honest or dishonest. A utility function relating to decisions with a moral dimension is used to offer insight into the rationalization of the predictions and involves defining an individual’s ‘optimal honesty’ in the context of fiscal crimes. The policy implications of the approach are briefly explored.
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来源期刊
Economies
Economies Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
4.00
自引率
11.50%
发文量
271
审稿时长
11 weeks
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