讲座题目：What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence

　　主讲人：Armenak Antinyan

　　讲座时间：3月13日(周三)下午 3：20-4：40

　　讲座地点：best365网页版登录A204

　　主办单位：best365网页版登录经济系

　　讲座摘要：Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax evasion. Nonetheless, the determinants shaping one’s positive attitude toward whistleblowing on tax evaders are rather understudied. We investigate the relationship between trust in the government and the attitude toward whistleblowing on tax evaders. We use data from two survey experiments conducted in Italy and the US, as well as from a unique national household survey administered in the Republic of Armenia. Our findings indicate that the level of trust in the government positively influences individuals’ attitude toward whistleblowing, with this effect being robust across countries and data sources.

　　主讲人简介：Armenak Antinyan is an associate professor in Economics at Wenlan School of Business at Zhongnan University of Economics and Law, China, and a part-time Behavioral Economics consultant at the United Nations Development Program in Armenia. Previously he was an Innovation specialist at United Nations Development Program in Armenia, a (tenure track) assistant professor in Economics at Tianjin University of Finance and Economics, China, the research director at CRRC-Armenia, an adjunct lecturer at Agribusiness Teaching Center and the American University of Armenia. He obtained his Ph.D. in Behavioral and Experimental Economics at the Graduate School of Economics and Management at the University of Venice, Italy.He has published at such peer-reviewed journals as Review of Development Economics, Journal of Economic Behavior and Organization, Journal of Behavioral and Experimental Economics and Social Indicators Research.