믹뒡샭싛ꆶ쮰컱퇐뺿ꆷ2002쓪뗚7웚?ퟜ뗚206웚볲싛쮰쫕ퟱ듓돉놾ꇵ샗룹잿†?짲†럥쓚죝쳡튪ꎺ쮰쫕ퟱ듓돉놾쫇쮰쫕샭싛폫쪵볹퇐뺿뗄잰퇘컊쳢횮튻ꆣ놾컄퓚볲튪뷩짜쇋쮰쫕ퟱ듓돉놾뗄룅쓮뫍럖샠ꆢ럖컶웤ퟩ돉틲쯘ꆢ뷨본맺볊뺭퇩뗄믹뒡짏ꎬ쳡돶쇋컒맺펦훘쫓쮰쫕ퟱ듓돉놾뗄퇐뺿ꆢ췪짆쮰훆ꆢ볓잿쮰쫕헷맜뗄헾닟붨틩ꆣ쮰쫕돉놾춨뎣럖캪?샠ꎬ벴뺭볃돉놾?economic costs?ꆢ쪡뷰뗈ꎬ쯼틢캶ퟅ짧믡풴뗄헦쪵뷚풼ꎬ쯹틔펦듓짧믡ퟜ맜샭돉놾?administrative costs?뫍ퟱ듓돉놾ꎨcompliance돉놾훐룸폨뿛돽ꆣcostsꎩꆣ뎤웚틔살ꎬ죋쏇뛔쮰쫕뗄뺭볃돉놾뫍맜샭돉놾뷸탐쓉쮰죋ퟱ듓돉놾뇭쪾쓉쮰훷쳥캪쮰쫕ퟱ듓쯹뢶돶뗄듺쇋쾸훂죫캢뗄퇐뺿ꎬ헢랽쏦뗄퇐뺿쇏뿉캽몹얣돤뚰ꆣ떫볛ꎬ쓉쮰죋ퟱ듓돉놾ꎽ짧믡ퟱ듓돉놾ꎭ쿖뷰쇷솿쫕틦뫍쮰쫕쫇ꎬ쮰쫕ퟱ듓돉놾퇐뺿좴쿠뛔훍뫳ꆣ뺿웤풭틲ꎬ듳훂폐틔뿛돽쫕틦ꆣ쿖뷰쇷솿쫕틦쫇횸쓉쮰죋퓚좡뗃쫕죫뫳뷉쓉룸쮰쿂벸뗣ꎺꎨ?ꎩ쮰쫕ퟱ듓돉놾놻죏캪컞ퟣ쟡훘ꆣ컒맺톧헟훐컱믺맘잰햼폐쮰뿮쯹닺짺뗄쫕틦ꎬ쮰쫕뿛돽쫕틦쫇횸쓉쮰죋뻍폐죋죏캪ꎬ퓚쮰쫕ퟜ돉놾훐맜샭돉놾뫍럮탐돉놾뗄뇈샽뷸탐쮰쫕ퟱ듓믮뚯뿉쿭쫜떽뗄펦쮰쯹뗃뿛돽폅믝ꆣ헢솽훖쫕캪?ꇃ?ꆣꎨ?ꎩ쎻폐췪헻뺫좷뗄쒣탍뿉틔볆솿쮰쫕ퟱ듓돉놾ꆣ틦뇭쪾샻틦퓚릫릲늿쏅폫쮽죋늿쏅횮볤뗄틆ꎬ틲캪쓉쮰죋ꎨ?ꎩ쮰쫕ퟱ듓돉놾볆솿탨튪쯑벯듳솿쫽뻝ꎬ뛸헢킩쫽뻝퓚뗃떽뗄쫕틦뻍쫇헾뢮쯰쪧뗄쮰쫕쫕죫ꎬ쯹틔쯼쏇뛔짧믡ퟱ듓맙랽돶냦컯훐폖쫇헒늻떽뗄ꆣ쯦ퟅ㈰쫀볍㠰ꆫ㤰쓪듺뫤뫤돉놾쎻폐펰쿬ꎬ떫뿉틔붵뗍쓉쮰훷쳥뗄ퟱ듓돉놾ꆣ헢솽샠ퟱ쇒쇒뗄쓉쮰죋좨샻퓋뚯뗄탋웰ꎬ랢듯맺볒럗럗훆뚩ꆶ쓉쮰듓돉놾뗄쓚몭폐쯹닮뇰ꎬ펦룹뻝럖컶뛔쿳톡퓱퓋폃ꆣ죋좨샻쿜헂ꆷꎬ쮰쫕ퟱ듓돉놾ퟷ캪펰쿬쓉쮰죋좨샻뗄훘튪틲ꎨ뛾ꎩ돵쪼ퟱ듓돉놾뫍뺭뎣ퟱ듓돉놾쯘ꎬ뾪쪼쫜떽룷맺쮰컱떱뻖뫍볒톧헟뗄맣랺맘힢ꆣ컒맺돵쪼ퟱ듓돉놾쫇횸틲뾪헷탂쮰믲쮰훆뷡릹뇤뚯믲쮰램뷸탐쮰쫕ퟱ듓돉놾퇐뺿ꎬ뛔폚맡뎹쮰쫕뗄킧싊뫍릫욽풭퓲ꎬ뇤뚯뛸틽웰뗄돉놾ꆣ쮰훆뇤뮯풽욵랱ꎬ쓉쮰죋캪쫊펦탂뗄놣뮤쓉쮰죋뗄뫏램좨틦ꎬ듙뷸쓉쮰죋ퟔ뻵ퟱ듓쮰램ꎬ쳡룟쮰쫕램맦쯹뮨럑뗄돉놾튲뻍풽듳ꆣ헢훖돵쪼ퟱ듓돉놾퓚쓉쮰쫕헷맜킧싊ꎬ뻹뻟폐훘듳쿖쪵틢틥ꆣ쮰죋횮볤뗄럖늼쫇늻뻹뫢뗄ꆣ쓉쮰죋뛔쮰쫕램맦풽늻쫬쾤ꎬ튻ꆢ쮰쫕ퟱ듓돉놾뗄룅쓮벰웤훷튪럖샠쓉쮰뺭퇩풽늻럡뢻ꎬ쯻쏇톧쾰쫊펦탂쮰쫕램맦뗄쪱볤튲뻍쮰쫕ퟱ듓돉놾쫇횸쓉쮰죋ꎨퟔ좻죋뫍램죋ꎩ캪ퟱ듓볈풽뎤ꎬ쿠펦뗘돵쪼ퟱ듓돉놾튲뻍풽듳ꆣ뚨쮰램뫍쮰컱믺맘튪쟳ꎬ퓚냬샭쓉쮰쫂틋쪱랢짺뗄돽쮰뿮뺭뎣ퟱ듓돉놾쫇쓉쮰죋뒦샭죕뎣뇘튪뗄볇슼뫍쳮훆쓉쮰뫍쮰쫕뗄뺭볃얤쟺돉놾ꎨ죧릤ퟷ폫쿐쾾톡퓱뗄얤쟺ꆢ쿻럑짪놨뇭룱뗈쓉쮰쫂쿮랢짺뗄돉놾ꆣ뺭뎣ퟱ듓돉놾뗄룟뗍훷튪믲짺닺톡퓱뗄얤쟺ꎩ틔췢뗄럑폃횧돶ꆣ쮰쫕ퟱ듓돉놾내늻좡뻶폚쮰훆웰헷뗣뗄룟뗍ꆢ쮰싊떵듎뗄뛠짙틔벰짪놨뇭룱짨춬뗄뇪ힼꎬ뿉틔뷸탐죧쿂럖샠ꎺ볆뗄뢴퓓돌뛈뗈뗈ꎬ쮰훆짨볆풽볲뮯ꎬ짪놨뇭룱풽볲뛌ꎬ쓉ꎨ튻ꎩ짧믡ퟱ듓돉놾뫍쓉쮰죋ퟱ듓돉놾쮰죋뒦샭쓉쮰쫂틋쯹랢짺뗄뺭뎣ퟱ듓돉놾튲뻍풽킡ꆣ컒쏇럖컶뗄쮰쫕ퟱ듓돉놾쫇횸ퟜ돉놾뿛돽쫕틦뫳뗄뺻ꎨ죽ꎩ뿉볆쯣돉놾폫쮰쫕돯뮮돉놾ퟱ듓돉놾ꆣ뿉볆쯣돉놾쫇컒쏇닢솿쓉쮰죋뇭쏦ퟱ듓돉놾쪱쯹폃뗄짧믡ퟱ듓돉놾뇭쪾캪헻룶짧믡캪쮰쫕ퟱ듓쯹뢶돶뗄듺돉놾룅쓮ꎻ쮰쫕돯뮮돉놾쫇횸쓉쮰죋캪복쟡쓉쮰틥컱뷸탐볛ꎬ쮰쫕뗄짧믡ퟱ듓돉놾ꎽ쓉쮰죋뗄횱뷓믵뇒뾪횧ꎫ쓉쮰죋쮰쫕돯뮮틔뫳쪵볊랢짺뗄ퟱ듓돉놾ꆣ듓짧믡뷇뛈뾴ꎬ쮰쫕냬샭쓉쮰쫂컱쯹뮨럑뗄쪱볤뫍풴돉놾ꎭ쓉쮰죋뗄맜샭쫕돯뮮쫇샋럑탐캪ꎬ틲캪쓉쮰죋뗃떽뗄쮰쫕돯뮮뗄ퟱ듓샻틦틦ꆣ퓚헢샯ꎬ쮰쫕ퟱ듓뗄맜샭쫕틦쫇횸쓉쮰죋놣듦췪헻뗄헋뻍쫇헾뢮쮰쫕쫕죫뗄쯰쪧ꆣ쯹틔짧믡ퟱ듓돉놾늻믡쫜떽쮰늾볇슼뿉틔냯훺쓉쮰죋복짙뮵헋쯰쪧ꆢ룄짆듦믵뿘훆틔벰뷚쫕돯뮮뗄펰쿬ꆣ떫쓉쮰죋ퟱ듓돉놾믡평폚쮰쫕돯뮮퓶볓쿖41
믹뒡샭싛ꆶ쮰컱퇐뺿ꆷ2002쓪뗚7웚?ퟜ뗚206웚뷰쇷솿뫍쮰쫕뿛돽뗈ퟱ듓쫕틦뛸쿠펦붵뗍ꆣ쪵볹훐컒쏇뫜놾늻훘튪ꆣ퓚쮰쫕헷맜평풴좪뿛뷉쿲쓉쮰짪놨뇤뗄맽돌쓑닢뚨쓉쮰죋쮰쫕돯뮮퓶볓뗄ퟱ듓쫕틦ꎬ틲듋컒쏇ퟜ쫇퓋훐ꎬ탄샭돉놾뇭쿖뗃뇈뷏쏷쿔ꆣ뫜뛠죋평폚틔잰쎻폐냬샭폃뿉볆쯣돉놾살닢솿쮰쫕ퟱ듓돉놾ꆣ떫컒쏇펦쏷좷죏쪶떽ꎬ맽쓉쮰짪놨ꎬ쯹틔쯻쏇룐떽뒦샭쓉쮰쫂틋럇뎣삧쓑ꎬ틲듋퓋폃뿉볆쯣돉놾닢쯣뗄쓉쮰죋ퟱ듓돉놾뿉쓜믡룟맀쓉쮰죋닺짺뗄붹싇쟩탷튲뻍폺랢퇏훘ꆣ퓚랢듯맺볒ꎬ헢훖탄샭돉쪵볊랢짺뗄ퟱ듓돉놾ꆣ놾폈웤랢짺퓚샏쓪죋ꆢ췋택죋풱ꆢ샫믩믲뛀짭얮죋짭짏ꆣ떱뛾ꆢ쮰쫕ퟱ듓돉놾뗄ퟩ돉틲쯘탄샭돉놾뇤뗃뫜듳쪱ꎬ쓉쮰죋뻍믡맍폃듺샭죋ꎬ헢퇹탄샭쮰쫕ퟱ듓돉놾뗄퇐뺿볆솿쪮럖삧쓑ꎬ풭틲퓚폚웤ퟩ돉돉놾뻍믡뇤캪믵뇒돉놾ꆣ탄샭돉놾튲쫇쮰쫕ퟱ듓돉놾퇐틲쯘뢴퓓뫍쫽뻝쫕벯닢솿늻틗ꆣ듓쒿잰퇐뺿랢햹뷸돌뾴ꎬ뺿훐짐탨짮죫퇐뺿뗄쇬폲ꆣ쮰쫕ퟱ듓돉놾훷튪펦냼삨틔쿂벸샠ퟩ돉돉놾ꎺ죽ꆢ쮰쫕ퟱ듓돉놾퇐뺿뗄뺭퇩뷡싛ꎨ튻ꎩ믵뇒돉놾?money쮰쫕ퟱ듓돉놾뗄퇐뺿웰늽뷏췭ꎬ떫쮰쫕ퟱ듓돉놾뗄퇐뺿 costs?헢쫇횸쓉쮰죋퓚쓉쮰맽돌훐쿲쮰컱맋컊뷸탐톯쯹횧뷡맻좴틑틽웰헾뢮뫍볒뗄잿쇒탋좤ꆣ룹뻝쒳킩맺볒쮰쫕ퟱ뢶뗄톯럑폃믲헟붻평쮰컱듺샭뗈훐뷩믺릹냬샭쓉쮰쫂틋듓돉놾뗄뺭퇩퇐뺿ꎬ컒쏇훁짙뿉틔ퟜ뷡돶틔쿂벸뗣훘튪뷡싛ꎺ쯹횧뢶뗄훐뷩럑폃뗈ꆣ랢듯맺볒뗄쮰훆쿠뛔뇈뷏뢴퓓ꎬ쓉ꎨ튻ꎩ쮰쫕ퟱ듓돉놾쫽뛮뻞듳쮰죋죧맻늻울쟫튵뗄믡볆쪦믲싉쪦ꎬ쯻쏇ퟔ벺뫜쓑헽좷ㄹ㤴ꆫㄹ㤵쓪뛈ꎬ냄듳샻퇇릲랢짺짧믡ퟱ듓돉놾풼쳮킴쓉쮰짪놨뇭ꆣ틲듋쮰쫕ퟱ듓믮뚯뇘좻믡닺짺횱뷓뗄믵㐮ㄷ틚냄풪ꎬ햼좫늿쮰쫕쫕죫뗄ㄱ⸸?%ꎬ햼GDP뗄뇒돉놾ꎬ헢샠돉놾쫇뿉틔춨맽뗷닩볆쯣닢뚨뗄ꆣ㈮㈹%?Evansⰲ〰〩ꆣㄹ㠶ꆫㄹ㠷쓪뛈ꎬ펢맺뗄쮰쫕ퟱ듓ꎨ뛾ꎩ쪱볤돉놾?돉놾풼햼GDP뗄?%?Godmanⰱ㤹㠩ꆣㄹ㤵쓪뛈쏀맺솪냮time costs?헢쫇횸쓉쮰죋쫕벯놣듦뇘튪쇏뫍쫕뻝ꆢ쳮킴쓉쮰짪뫍훝쯹뗃쮰ퟱ듓돉놾풼캪㘷?틚쏀풪ꎬ풼햼솪냮뫍훝쮰쫕놨뇭쯹뫄럑뗄쪱볤볛횵ꆣ쪱볤돉놾뗄볆솿럖캪솽샠ꎺꎨ?ꎩ룶쫕죫뗄?%ꎬ햼GDP뗄〮㤳%?Slemrodⰱ㤹㔩ꆣ룶죋쯹뗃쮰ꆢ죋쓉쮰죋뗄쪱볤돉놾ꎬ뇭쿖캪룶죋쓉쮰죋뫍컞뎥풮훺헟퓚릫쮾쯹뗃쮰뫍퓶횵쮰뗈훐퇫헾뢮뗄훷튪쮰쫕쫕죫뗄ퟱ듓돉냬샭쓉쮰쫂틋훐쯹뮨럑뗄쪱볤쫽솿뫍떥캻쪱볤볛횵뗄돋믽ꆣ놾틑놻횤쏷쫇쮰쫕맜샭돉놾뗄쫽놶ꆣ평듋뿉볻ꎬ쮰쫕ퟱ듓쪵볹훐ꎬ컒쏇죏캪쮰쫕ퟱ듓믮뚯듺쳦쇋쿐쾾ꎬ쯹틔컒쏇뺭돉놾뻸럇컒쏇쿫쿳뗄쓇퇹컞ퟣ쟡훘ꆣ쮰쫕ퟱ듓돉놾폫쮰쫕뎣폃욽뻹쮰뫳릤싊살뇭쪾떥캻쪱볤볛횵ꆣꎨ?ꎩ릫쮾쓉쮰맜샭돉놾쿠뇈ꎬ잰헟캪뷚풼짧믡풴쳡릩쇋룼뛠뗄폠뗘ꆣ죋뗄쪱볤돉놾ꎬ뇭쿖캪릫쮾맍풱냬샭쓉쮰쫂틋뫄럑뗄쪱볤ꎨ뛾ꎩ쮰쫕ퟱ듓돉놾뢺떣럖늼뫜늻뻹뫢쫽솿뫍떥캻쪱볤볛횵뗄돋믽ꆣ평폚릫쮾늿쏅믺릹훚뛠ꎬ늢?ꎮ뗍쫕죫헟폫룟쫕죫헟쿠뇈ꎬ잰헟돐떣뗄쮰쫕ퟱ듓돉쟒릤뿉틔퓚쮰잰쇐횧ꎬ쯹틔컒쏇춨뎣폃쳘뚨늿쏅ꎨ죧닆놾쏷쿔룟폚뫳헟ꆣ틔냄듳샻퇇캪샽ꎬㄹ㤴ꆫㄹ㤵쓪뛈ꎬ쎿믡늿쏅ꎩ뗄쮰잰릤싊살뇭쪾떥캻쪱볤볛횵ꆣ쪱볤돉놾춨?쏀풪쫕죫훐ꎬ뗍쫕죫헟쎿죋돐떣뗄짧믡ퟱ듓돉놾캪맽쾸뮯럖샠튲쫇췪좫뿉틔볆쯣닢뚨뗄ꆣㄮ㌰쏀풪ꎬ훐뗈쫕죫헟캪〮㜳쏀풪ꎬ룟쫕죫헟캪〮㘷쏀ꎨ죽ꎩ럇샍컱돉놾?non풪ꎬ욽뻹캪〮㠱쏀풪?Evansⰲ〰??ꆣ-labor costs?헢훷튪쫇횸쓉쮰믮뚯랢짺뗄죧볆쯣믺ꆢ뢴펡믺ꆢ뗧뮰ꆢ㈮킡탍웳튵뗄쮰쫕ퟱ듓돉놾뢺떣훘폚듳탍웳튵ꆣ뒫헦ꆢ탅볣ꆢ폊욱뗈춨톶짨놸뫍냬릫폃욷뗄돉놾틔벰쏅냝ㄹ㤴ꆫㄹ㤵쓪뛈ꎬ냄듳샻퇇쎿볒킡탍웳튵뗄짧믡ퟱ듓돉놾캪럃쮰컱믺맘쯹뮨럑뗄붻춨럑폃뗈ꆣ럇샍컱돉놾쫇쒿잰쮰쫕ퟱ?㈳?쏀풪ꎬ훐탍웳튵캪?㤳?쏀풪ꎬ뛸듳탍웳튵랴뛸캪뢺뗄듓돉놾퇐뺿훐뗄쓑뗣ꎬ튲쫇놻뺭뎣틅췼뗄뷇실ꆣ틲캪튪뫏샭??〵?쏀풪ꆣ쎿?〰?쏀풪닺횵훐ꎬ킡탍웳튵뗄짧믡ퟱ듓돉쟸럖헢킩돉놾훐쓄늿럖쫴폚쮰쫕쒿뗄뗄ퟱ듓돉놾뇈뷏삧쓑ꎬ놾캪㈴⸷?쏀풪ꎬ훐탍웳튵캪〮㤸쏀풪ꎬ뛸듳탍웳튵퓲캪뢺쯹틔웹뷱캪횹컒쏇뛔룶죋쓉쮰죋뫍킡탍웳튵랢짺뗄룃샠돉놾뗄〮㘰쏀풪?Evansⰲ〰??ꆣ헢훷튪쫇틲캪듳탍웳튵뿉틔뷏닉좡뫶싔늻볆뗄랽램ꎬ떫뛔듳탍웳튵뗄쮰쫕럇샍컱돉놾뗄퇐뫃뗘쿭쫜쮰쫕ퟱ듓뗄쿖뷰쇷솿쫕틦ꎬ뛸킡탍웳튵늻뷶늻쓜돤뺿틑뺭훰늽햹뾪ꎬ쯼쫇컒쏇짮뮯퇐뺿뗄훘튪랽쿲ꆣ럖쿭쫜쿖뷰쇷솿쫕틦ꎬ뛸쟒튪돐떣뷏룟뗄쿺쫛쮰ꆢ맍풱풤뿛쯹뗃쮰뫍릫쮾쯹뗃쮰뗄ퟱ듓돉놾ꆣ쮰쫕ퟱ듓돉놾뢺떣럖늼늻ꎨ쯄ꎩ탄샭돉놾?psychological costs?뻹뫢ꎬ쪹뗃킡웳튵퓚폫듳웳튵횱뷓믲볤뷓뺺헹훐ꎬퟜ뒦폚늻헢쫇횸쓉쮰죋죏캪ퟔ벺쓉쮰늢쎻폐뗃떽쿠펦놨돪뛸닺샻뗘캻ꆣ헢룶컊쳢틑틽웰룷맺헾뢮뗄웕뇩맘힢ꆣ짺늻싺쟩탷믲헟떣탄컳뷢쮰쫕맦뚨뿉쓜믡퓢쫜뒦랣뛸닺짺?ꎮ룟쮰쫕ퟱ듓돉놾틽랢쇋쓉쮰죋뗄늻싺쟩탷ꎬ떼훂퇏뗄붹싇쟩탷ꆣ탄샭돉놾뫜쓑닢솿ꎬ떫헢늢늻틢캶ퟅ탄샭돉훘뗄춵쮰컊쳢ꆣ폈웤쫇킡탍웳튵뫍룶쳥뮧ꎬ쯻쏇룐떽퓚쮰42
믹뒡샭싛ꆶ쮰컱퇐뺿ꆷ2002쓪뗚7웚?ퟜ뗚206웚쫕랽쏦쫜떽쇋늻릫헽듽폶ꎬ틲듋ꎬ쯻쏇맦뇜룟쮰쫕ퟱ듓돉듳ꎬ짵훁뿉쓜풶풶뎬맽쮰쫕맜샭돉놾ꆣ틲듋ꎬ컒쏇뇘탫탞놾ꎬ짵훁춵쮰쳓쮰뗄뚯믺튲뻍쿠뛔뇈뷏잿쇒ꆣ펢맺뗄뺭퇩헽쮰쫕헷맜킧싊움볛횸뇪ꎬ좷솢퓋탐돉놾ퟮ킡뮯쒿뇪ꆣ쮰뗷닩뇭쏷ꎬ룶쳥릤짌뮧캪쇋쪹펪튵뛮뗍폚웰헷뗣믲헟쫊폃쫕맜샭돉놾뫍쮰쫕ퟱ듓돉놾뗄맘쾵뇈뷏뢴퓓ꎬ쯼쏇퓚뫜뛠뷏뗍뗄쮰싊떵듎ꎬ쯻쏇뺭뎣듲헛쿺쫛짌욷ꎬ믲헟룉든춣횹쪱뫲뇭쿖캪틬쿲쳦듺맘쾵ꆣ헢뻍탨튪컒쏇쳘뇰힢틢욽뫢솽쿺쫛쒳킩탨튪싄탐뷏캪뢴퓓뗄쓉쮰쫖탸뗄짌욷ꎬ룼캪벫뛋헟맘쾵ꆣ헢퓚쮰쫕헷맜훐뗄쓉쮰톯럾컱랽쏦뇭쿖폈캪쏷뗄탐캪뻍쫇짙놨펪튵뛮ꎬ듓뛸듯떽볲뮯쓉쮰쫖탸붵뗍ퟱ듓쿔ꎬ죧맻쮰컱믺맘쓜릻쳡릩돤럖뇣뷝뗄쓉쮰톯럾컱ꎬ죧돉놾뗄쒿뗄ꆣ헢훖탐캪뻟폐뷏잿뗄믽샛탔ꎬ뛔폚탎돉ퟔ뻵쏢럑쳡릩춨쯗틗뚮뗄쮰쫕쫖닡ꆢ엤놸ퟣ뛮돆횰뗄쮰컱톯짪놨ꆢ돏탅쓉쮰뗄쮰쫕럕캧믡닺짺벫웤늻샻뗄펰쿬ꆣ죋풱ꎬ쓇쎴쓉쮰죋뗄쮰쫕ퟱ듓돉놾뻍뿉쿠펦붵뗍ꎬ떫쮰컱쯄ꆢ컒맺퓚쮰훆붨짨뫍쮰쫕헷맜훐펦훘믺맘뗄맜샭돉놾좴믡쿠펦퓶볓ꆣ듓뎤웚뾴ꎬ퓶볓쓉쮰톯쫓붵뗍쮰쫕ퟱ듓돉놾럾컱폐훺폚복짙쓉쮰짪놨뇭훐뗄듭컳뫍컊쳢ꎬ듙뷸쓉쮰죋쮰쫕ퟱ듓돉놾뗄훘튪탔틑쫜떽룷맺헾뢮뗄웕뇩맘힢ꎬퟔ뻵짪놨쓉쮰ꎬ쯹틔ퟜ퓋탐돉놾붫믡붵뗍ꆣ췪짆쓉쮰톯쮰쫕ퟱ듓돉놾퇐뺿뷒쪾뗄훘튪뺭퇩뷡싛ꎬ뛔폚룷맺쮰훆붨럾컱붫쫇컒맺쮰쫕헷맜룄룯뗄훘튪죎컱횮튻ꎬ펦돤럖톧쾰짨뫍쮰쫕헷맜뗄폅뮯튲닺짺쇋짮풶펰쿬ꆣ컒맺쒿잰짐캴뾪뷨본랢듯맺볒헢랽쏦뗄뺭퇩ꎬ퓋폃쏢럑뗧뮰럾컱ꆢ쏢럑쳡쪼쮰쫕ퟱ듓돉놾뗄쾵춳퇐뺿ꎬ쮰쫕ퟱ듓돉놾뗄짧믡뺭볃펰릩쓉쮰쫖닡ꆢ샻폃맣능뗧쫓뗈탻뒫쎽뷩ꆢ짵훁뾪짨쮰컱뿎쿬튲폐듽뺭퇩퇐뺿싛횤ꆣ떫쫇ꎬ뷨본맺췢쮰쫕ퟱ듓돉놾퇐돌뗈랽쪽ꎬ캪쓉쮰죋쳡릩좫랽캻뫍쿪뺡훜떽뗄쓉쮰럾컱ꎬ뺿뗄뺭퇩ꎬ훘쫓붵뗍쮰쫕ퟱ듓돉놾ꎬ샭펦돉캪컒맺뷱뫳췪헦헽붨솢웰ꆰ캪쓉쮰죋럾컱ꆱ뗄쿖듺쮰쫕헷맜믹뒡ꆣ짆쮰훆붨짨뫍볓잿쮰쫕헷맜뗄훘튪쒿뇪횮튻ꆣꎨ죽ꎩ쮰쫕헷맜믺훆짨볆튪쳥쿖ꆰ벤샸볦죝ꆱ튪ꎨ튻ꎩ쮰램펦놣돖컈뚨솬맡ꎬ쮰훆짨볆펦볲쏷쟳ꎬ듙뷸쓉쮰죋ퟔ뻵ퟱ듓쮰쫕램맦?ꎮ쮰램컈뚨폐샻폚쪵쿖쮰쫕ퟱ듓뗄쇙쪱돉놾ퟮ킡뮯ꆣꆰ벤샸볦죝ꆱ뻍쫇짨볆뫏샭뗄훆뛈ꎬ죃쓉쮰죋돏탅쓉쮰틲캪쮰램뗄뗷헻ꎬ뇘좻냩쯦랢짺쓉쮰죋톧쾰뫍쫊펦탂쮰쫕뗄풤웚쫕틦듳폚춵쳓쮰뗄풤웚쫕틦ꆣ헢뛔쮰쫕헷맜훆뛈짨램맦뗄쇙쪱돉놾ꆣ죧맻헾뢮쓜릻놣돖쮰램퓚뷏뎤쪱볤쓚컈볆쳡돶뗄튪쟳뻍쫇ꎺ튻랽쏦ꎬ컒쏇펦룸폨쓉쮰죋ퟱ쫘쮰쫕뚨솬맡ꎬ복짙쮰쫕뗷헻뗄욵싊ꎬ뻍뿉듳듳붵뗍쮰쫕ퟱ듓뗄램맦뗄탐캪틔돤럖뗄쮰쫕샻틦ꆣ샽죧ꎬ쓉쮰짪놨뇭펦뺡솿쇙쪱돉놾ꆣ헢뻍탨튪헾뢮퓚훆뚩탂쮰램쪱짮쮼쫬싇ꆢ뺫탄짨볆뗃볲뛌쟥돾ꎬ쓉쮰랽쪽뫍쓉쮰웚쿞뗄좷뚨펦랽뇣쓉쮰짨볆ꎬ뺡뿉쓜ퟶ떽췪놸돉쫬ꆣ죋냬샭쓉쮰쫂틋ꎬ맄샸쓉쮰죋돤럖퓋폃뿉틔믱뗃맜샭쫕틦?ꎮ볲쏷뗄쮰훆뿉틔쟥컺뷧뚨쮰쫕틥컱ꎬ복짙뢴퓓탔뫍뫍쿖뷰쇷솿쫕틦뗄듫쪩뗈ꆣ헫뛔쮰쫕ퟱ듓돉놾뢺떣럖늼늻늻좷뚨탔ꎬ듓뛸붵뗍쮰쫕ퟱ듓돉놾ꆣ틲듋ꎬ릹퓬뿭쮰믹ꆢ짙뻹뫢뗄쟩뿶ꎬ컒쏇탨튪힢틢퇐뺿훆뚨쫊폃폚킡웳튵뫍뗍쫕쮰훖ꆢ뗍쮰싊ꆢ짙복쏢뗄쮰훆뷡릹ꎬ쫇컒맺쮰훆붨짨뗄랢죫헟뗄볲쏷뗄쮰쫕헷맜훆뛈ꎬ뺡솿붵뗍쯻쏇뗄뺻ퟱ듓돉놾ꆣ햹랽쿲ꆣ뿭쮰믹뿉틔놣횤쮰쫕쫕죫ꎬ늢쟒듙뷸룷훖쿠뮥솪쇭튻랽쏦ꎬ컒쏇튪짨볆퇏샷뗄쮰쫕뒦랣믺훆ꎬ볓듳뛔춵쮰쾵뗄쮰훖닉폃릲춬쮰믹ꎬ샽죧룶죋쯹뗃쮰뫍짧믡놣헏쮰ꆢ탐캪뗄쮰컱뒦랣솦뛈ꎬ퓶볓춵쮰뗄럧쿕돉놾ꎬ붵뗍춵쮰뗄틅닺쮰뫍퓹폫쮰ꆢ쓚웳튵뫍췢웳튵쯹뗃쮰ꎨ벴뫏늢ꎩꎬ풤웚쫕틦ꆣ헢퇹닅쓜듙뷸쓉쮰죋ퟔ뻵ퟱ듓쮰쫕램맦ꎬ탎돉듓뛸붵뗍쮰쫕ퟱ듓돉놾ꆣ짙쮰훖뿉틔럀횹쓉쮰죋퓚쮰훖횮돏탅쓉쮰뗄솼뫃쮰쫕럕캧ꆣ볤뗄틆ꎬ복짙쿠펦뗄ퟱ듓돉놾ꎬ뷃헽뺭볃얤쟺ꆣ복짙쮰훷튪닎뾼쇏ꎺ싊떵듎ꎬ붵뗍쇙뷧뗣쮰싊ꎬ뿉틔ퟮ듳쿞뛈뗘붵뗍쇙뷧뗣쮰ꎨ?ꎩ컽뗂샯뿋ꆢ즣뢣뗂훷뇠ꎬ퇮닓쏷뗈틫ꆶ돉릦쮰훆룄룯뗄뺭퇩폫컊쳢싊뢽뷼짺닺헟횮볤뗄늻릫욽뺺헹돌뛈ꎬ볲뮯쓉쮰죋쓉쮰쫖ꎨ뗚?뻭ꎩꎺ쮰훆룄룯뗄룼캪맘볼뗄컊쳢孃?ꆷꎨ훐맺죋쏱듳톧돶냦짧㈰〱쓪돶냦ꎩꆣ탸ꎬ복짙쮰쫕ퟱ듓돉놾ꎬ듲쿻춵쮰뚯믺ꆣ짙복쏢뿉틔복짙ꎨ?ꎩBinh Tran-Nam; Chris Evans; Michael Walpole and Katherine Ritchie, Tax쓉쮰죋뗄쮰쫕톡퓱믮뚯ꎬ듓뛸붵뗍웤ퟱ듓돉놾ꆣcompliance costs: research methodology and empirical evidence fromꎨ뛾ꎩ쮰쫕헷맜펦틔퓋탐돉놾ퟮ킡뮯캪쒿뇪ꎬ욽Australia [J], National Tax Journal, Jun2000, Vol. 53 Issue 2, p229.ꎨ?ꎩJeffrey A. Roth and John T. Schulz, Taxpayer Compliance (Volume 2) [C],뫢쮰쫕맜샭돉놾뫍쮰쫕ퟱ듓돉놾횮볤뗄맘쾵Philadelphia: University of Pennsylvania Press, 1989.컒쏇쾰맟짏움볛쮰쫕헷맜킧싊ퟜ쫇틔쮰쫕맜샭돉놾뫍ꎨ?ꎩSandford . ed., Tax compliance costs: Measurement and policy. FiscalPublication, Bath, UK, 1995.쮰쫕쫕죫뗄뇈횵살뫢솿ꎬ뛸뛔쓉쮰죋돐떣뗄ퟱ듓돉놾뺭뎣뫶싔늻볆ꆣ헢컞틉쫇늻럻뫏떱뷱쫀뷧룷맺풽살풽힢훘놣뮤ퟷ헟떥캻ꎺ쿃쏅듳톧닆헾뷰죚쾵쓉쮰죋좨샻뎱쇷뗄ꆣ뺭퇩퇐뺿뇭쏷ꎬ쮰쫕ퟱ듓돉놾쫽뛮뻞ꎨ퓰죎뇠벭ꎺ쟥뫬ꎩ43
