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Recaudador vs. contribuyente: el juego de la evasión fiscal

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  • José Lara Pulido

    (El Colegio de México, A. C.)

Abstract

This paper incorporates the strategic interactions between tax payers and fiscal authorities to the standard theory of fiscal evasion. The existence and (local) unicity of Nash equilibrium are demonstrated by the players' best responses. Through a numerical analysis, it is concluded that “greater sanctions, the establishment of fiscal discipline, the improvement of monitoring processes, and less corruption, reduce fiscal evasion". Finally, it is established that, if sufficiently deep, progressiveness on the tax system has a beneficial impact in collection, and that economic growth provokes both, a reduction in evasion and the improvement of social welfare.

Suggested Citation

  • José Lara Pulido, 2007. "Recaudador vs. contribuyente: el juego de la evasión fiscal," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 22(2), pages 313-334.
    • Handle: RePEc:emx:esteco:v:22:y:2007:i:2:p:313-334
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    File URL: https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/142/144
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    References listed on IDEAS

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    More about this item

    Keywords

    tax evasion; game theory; fiscal policies; behaviour of economic agents; corruption;
    All these keywords.

    JEL classification:

    • C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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