Efficient monitoring of tax avoidance: a Costly State Verification model
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DOI: 10.1007/s43546-022-00364-6
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More about this item
Keywords
Tax avoidance; Costly State Verification; Asymmetric information; Yitzhaki puzzle;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- 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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