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Joint liability taxation and group auditing

Author

Listed:
  • Francesco Reito

    (University of Catania, DEI)

  • Salvatore Spagano

    (University of Catania, DEI)

Abstract

This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation.

Suggested Citation

  • Francesco Reito & Salvatore Spagano, 2017. "Joint liability taxation and group auditing," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 305-327, August.
    • Handle: RePEc:spr:epolit:v:34:y:2017:i:2:d:10.1007_s40888-016-0043-1
    DOI: 10.1007/s40888-016-0043-1
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax evasion; Joint liability taxation; Group auditing;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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