Omolbanin Jalali; Zahra Nasrolllahi; Madjid Hatefi Madjumerd
Abstract
The main purpose of this study is to investigate the effect of "help" behavior on “individual incentive reversal”. In order to measure the variable “incentive reversal”, a dynamic game with complete information in the laboratory environment was held. The sample consists of 186 ...
Read More
The main purpose of this study is to investigate the effect of "help" behavior on “individual incentive reversal”. In order to measure the variable “incentive reversal”, a dynamic game with complete information in the laboratory environment was held. The sample consists of 186 students from the universities of Yazd, Meybod and Mehriz, divided into 62 teams of three persons. Also, to measure the "help" variable, the players were asked after the game to voluntarily and secretly spend the proceeds of the game in a charity. In this framework, players could grant part of the proceeds from the game to either “treat cancer-illed children” or “advance research”. The results showed that teams with more volunteering players would see less incentive reversal among team members.
meysam amiry
Abstract
Most tax policies that are based on tax-payer decision-making are drawn upon classical economic models. Studies, however, indicate that decision-making models which lack psycho-social bases and are merely designed based on economic parameters, cannot fully explain developments and evolution of actions ...
Read More
Most tax policies that are based on tax-payer decision-making are drawn upon classical economic models. Studies, however, indicate that decision-making models which lack psycho-social bases and are merely designed based on economic parameters, cannot fully explain developments and evolution of actions by decision-makers. Therefore, a large body of literature has been formed about analysis of tax-paying decisions based on behavioral economics. In the present study, a brief overview of the theoretical bases of behavioral economics, as well as both theoretical and practical research conducted in this field, are going to be presented. Unfortunately, relevant studies have been indicative of increasingly widespread of tax evasion in our country despite various measures taken in this regard. Considering factors related to behavioral economics that are influencing tax evasion and using policy-making capacities stated in this approach may apparently help Iran reduce tax evasion and improve the effectiveness of its tax system.
