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Tax Evasion, Embezzlement and Public Good Provision

Author

Listed:
  • Chowdhury Mohammad Sakib Anwar
  • Alexander Matros
  • Sonali Sen Gupta

Abstract

This paper presents a model that links tax evasion, embezzlement, and the public good provision and suggests how they are interrelated. We characterize the conditions for three types of Nash equilibria: tax evasion, embezzlement, and efficient public good provision.

Suggested Citation

  • Chowdhury Mohammad Sakib Anwar & Alexander Matros & Sonali Sen Gupta, 2018. "Tax Evasion, Embezzlement and Public Good Provision," Working Papers 232397285, Lancaster University Management School, Economics Department.
    • Handle: RePEc:lan:wpaper:232397285
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    File URL: http://www.lancaster.ac.uk/media/lancaster-university/content-assets/documents/lums/economics/working-papers/LancasterWP2018_004.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax evasion; Embezzlement; Corruption; Audits; Sanctions; Public goods;
    All these keywords.

    JEL classification:

    • H40 - Public Economics - - Publicly Provided Goods - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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