✦ LIBER ✦

Tax audits, fines and optimal tax evasion in a dynamic context

✍ Scribed by Rosella Levaggi; Francesco Menoncin

Book ID: 116423512
Publisher: Elsevier Science
Year: 2012
Tongue: English
Weight: 220 KB
Volume: 117
Category: Article
ISSN: 0165-1765
DOI: 10.1016/j.econlet.2012.05.043

No coin nor oath required. For personal study only.

📜 SIMILAR VOLUMES

Tax Amnesties In A Dynamic Model of Tax

Tax Amnesties In A Dynamic Model of Tax Evasion

✍ Inés Macho-Stadler; Pau Olivella; David Pérez-Castrillo 📂 Article 📅 1999 🏛 John Wiley and Sons 🌐 English ⚖ 693 KB

Audit probabilities and tax evasion in a

Audit probabilities and tax evasion in a business simulation

✍ Paul Webley 📂 Article 📅 1987 🏛 Elsevier Science 🌐 English ⚖ 286 KB

Jointly Optimal Taxes and Enforcement Po

Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion

✍ Pierre Pestieau; Uri M. Possen; Steven M. Slutsky 📂 Article 📅 2004 🏛 John Wiley and Sons 🌐 English ⚖ 208 KB

Tax Liability and Tax Evasion in a Compe

Tax Liability and Tax Evasion in a Competitive Labor Market

✍ LASZLO GOERKE 📂 Article 📅 2005 🏛 John Wiley and Sons 🌐 English ⚖ 85 KB

Income Tax Evasion in a Unionised Labour

Income Tax Evasion in a Unionised Labour Market

✍ Laszlo Goerke 📂 Article 📅 2003 🏛 John Wiley and Sons 🌐 English ⚖ 122 KB

A dynamic portfolio choice model of tax

A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth

✍ Wen-Zhung Lin; C.C. Yang 📂 Article 📅 2001 🏛 Elsevier Science 🌐 English ⚖ 126 KB

This paper extends the portfolio choice model of tax evasion from a static to a dynamic setting. It is shown that while higher tax rates repress tax evasion in the static model, they encourage tax evasion in the dynamic model. We explore a novel implication of this result and show that while growth