以纳税人公共品行为决策实验为基本框架,根据个体异质性偏好和信息框架效应,考察公共品私人供给、告知公共品用途和他人纳税信息等因素对税收遵从行为决策的影响。实验结果表明:引入公共品私人供给对税收遵从行为影响不显著;而告知公共品用途和他人纳税情况,显著提高被试税收遵从水平。 Based on the taxpayer’s decision-making on public goods behavior as the basic framework, this paper examines the influence of private supply of public goods, public goods use and tax information of others on the decision-making of tax compliance according to individual heterogeneity preference and information frame effect. The experimental results show that the introduction of private supply of public goods has no significant effect on the tax compliance behavior. However, the disclosure of the use of public goods and the tax payment of others significantly improve the level of tax compliance.