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6月8日, 闫巨博(新加坡南洋理工大学)
发布时间:2023-06-05   发布人:bl   点击数:6382
【喜庆二十大・学术讲座】2023年6月8日(周四)15:30-17:00 闫巨博(新加坡南洋理工大学)
讲座系列:前沿专题系列讲座第23场
讲座人:闫巨博(新加坡南洋理工大学助理教授)
时间:2023年6月8日(周四)15:30-17:00
地点:博学1222
主持人:李科杨(国际经贸学院财政税务学系讲师)
讲座题目:Trust Information and Monitoring in Principal Agent Relationship: An Laboratory Experiment
讲座摘要:The principal-agent problem is one of the most important and extensively studied issues in economics. A large literature has examined the role of trust in principal-agent problems both theoretically and empirically. Most previous studies have treated trust as a signaling device (i.e., part of the strategy) to supplement contracts. In the current study, we experimentally test the impact of trust information when it is part of the institutional arrangement. That is, we randomly determine whether the trust/trustworthiness of the agent/principal is revealed to the counterparty. This study design allows us to distinguish between the impact of trust per se and the strategic use of trust in a principal-agent game. To test the possible impact of trust/trustworthiness, we first elicit the agents’ and principals’ trust/trustworthiness in a trust game. We then adopt a tax audit framework in which a taxpayer (agent) chooses the amount of income to report to the tax authority (principal). The tax authority then determines whether to audit the taxpayer at a fixed cost. Although the tax audit game features a unique Nash Equilibrium, our results show that revealing trust/trustworthiness information affects taxpayers’ and tax authorities’ behaviors. We find that (1) when taxpayers’ trust in the tax authority or tax authority’s trustworthiness is revealed, the audit rate significantly decreases while compliance does not improve; (2) when the tax authority’s trust in taxpayer or taxpayer’s trustworthiness is revealed, audit rate significantly decreases with significantly improved compliance. Although we use a tax audit framework to analyze our experimental results, the conclusion applies more generally to other principal-agent settings, especially those involving possible audit and compliance decisions.
讲座人简介:闫巨博,康奈尔大学应用经济与管理学博士,新加坡南洋理工大学助理教授。主要研究方向为行为经济学,实验经济学,及公共经济学,已在Review of Finance, Journal of Public Economics, Journal of Organizational Behavior, Journal of Environmental Economics and Management,  Journal of Economic Behavior and Organization等期刊发表十数篇论文,并担任China Economic Review副主编。
讲座人主页:
juboyan.weebly.com
 

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