实验研究方法在行为财政学中的应用

被引:5
作者
刘华
周琦深
王婷
机构
[1] 华中科技大学管理学院
关键词
行为财政学; 实验研究; 税收遵从;
D O I
暂无
中图分类号
F810 [财政理论];
学科分类号
020203 ;
摘要
行为财政学是行为经济学与财政学结合的新兴研究领域,主要借助行为经济学的基本理论和实验研究方法对财税问题进行研究。本文将基于税收遵从视角,研究国外学者在行为财政学研究中使用的实验研究方法,从实验方法、实验对象、实验条件以及实验步骤出发,对行为财政学实验中所采用的研究范式进行梳理和评述,并对不同实验研究方法的适用条件及其主要优势进行归纳与总结。在评述基础上,本文为我国学者运用实验研究方法探讨行为财政学问题提出实验建议和研究引导。
引用
收藏
页码:119 / 128
页数:10
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