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Audit Classes and Tax Enforcement Policy
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Cited by:
- Jordi Caballé & Judith Panadés, 2005.
"Cost Uncertainty and Taxpayer Compliance,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 239-263, May.
- Jordi Caballé & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," UFAE and IAE Working Papers 640.04, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Jordi Caballé & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," Working Papers 127, Barcelona School of Economics.
- Jellal, Mohamed & Bouzahzah, Mohamed, 2012. "Corruption and tax evasion an optimal policy," MPRA Paper 38813, University Library of Munich, Germany.
- repec:spo:wpmain:info:hdl:2441/2jbidihgpo8bia7dbd5ipjlsi9 is not listed on IDEAS
- A. Yeliz Kaçamak, 2022. "The role of information aggregators in tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 237-285, April.
- Privileggi, Fabio, 2007. "The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof," POLIS Working Papers 99, Institute of Public Policy and Public Choice - POLIS.
- John Knowles & Nicola Persico & Petra Todd, 2001.
"Racial Bias in Motor Vehicle Searches: Theory and Evidence,"
Journal of Political Economy, University of Chicago Press, vol. 109(1), pages 203-232, February.
- John Knowles & Nicola Persico & Petra Todd, "undated". "Racial Bias in Motor Vehicle Searches: Theory and Evidence," Penn CARESS Working Papers 5940d5c4875c571776fb29700, Penn Economics Department.
- John Knowles & Nicola Persico & Petra Todd, 1999. "Racial Bias in Motor Vehicle Searches: Theory and Evidence," NBER Working Papers 7449, National Bureau of Economic Research, Inc.
- John Knowles & Nicola Persico & Petra Todd, "undated". ""Racial Bias in Motor Vehicle Searches: Theory and Evidence''," CARESS Working Papres 99-06, University of Pennsylvania Center for Analytic Research and Economics in the Social Sciences.
- Anna Maria Menichini & Peter Simmons, 2014.
"Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition,"
Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 57(2), pages 339-376, October.
- Annamaria Menichini & Peter Simmons, 2008. "Sorting the Good Guys from Bad: On the Optimality of Deterministic Audit with Ex-Ante Information Acquisition," CSEF Working Papers 201, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 27 Oct 2012.
- repec:hal:spmain:info:hdl:2441/2jbidihgpo8bia7dbd5ipjlsi9 is not listed on IDEAS
- Bayer, Ralph-C & Sutter, Matthias, 2009.
"The excess burden of tax evasion--An experimental detection-concealment contest,"
European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
- Ralph-C Bayer & Matthias Sutter, 2003. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers 2003-05, University of Adelaide, School of Economics and Public Policy.
- Ralph-C Bayer & Matthias Sutter, 2003. "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction 2003-28, Max Planck Institute of Economics, Strategic Interaction Group.
- Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, University Library of Munich, Germany.
- Ralph-C Bayer & Matthias Sutter, 2004. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers 2004-07, University of Adelaide, School of Economics and Public Policy.
- Jellal, Mohamed, 2009. "Bureaucracy and Corruption Taxation Proof," MPRA Paper 17177, University Library of Munich, Germany.
- Eduardo Zilberman, 2016.
"Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 511-544, August.
- Eduardo Zilberman, 2011. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Textos para discussão 590, Department of Economics PUC-Rio (Brazil).
- Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011. "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper 39789, University Library of Munich, Germany.
- Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.
- M. Boyer, 2003.
"Contracting under ex post moral hazard and non-commitment,"
Review of Economic Design, Springer;Society for Economic Design, vol. 8(1), pages 1-38, August.
- M. Martin Boyer, 2001. "Contracting under Ex Post Moral Hazard and Non-Commitment," CIRANO Working Papers 2001s-30, CIRANO.
- Marisa Ratto & Thibaud Verge, 2002.
"Optimal Audit Policy and Heterogenous Agents,"
The Centre for Market and Public Organisation
02/054, The Centre for Market and Public Organisation, University of Bristol, UK.
- Marisa Ratto & Thibaud Vergé, 2003. "Optimal Audit Policy and Heterogenous Agents," Public Economics 0301001, University Library of Munich, Germany.
- Tonin, Mirco, 2011. "Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion," IZA Discussion Papers 5509, Institute of Labor Economics (IZA).
- Lindsay Tedds, 2010.
"Keeping it off the books: an empirical investigation of firms that engage in tax evasion,"
Applied Economics, Taylor & Francis Journals, vol. 42(19), pages 2459-2473.
- Tedds, Lindsay, 2007. "Keeping it off the Books: An Empirical Investigation of Firms that Engage in Tax Evasion," MPRA Paper 4213, University Library of Munich, Germany.
- Damjanovic, Tatiana & Ulph, David, 2010.
"Tax progressivity, income distribution and tax non-compliance,"
European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
- Tatiana Damjanovic & David Ulph, 2009. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Working Papers 0928, Oxford University Centre for Business Taxation.
- Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470,
Elsevier.
- Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
- Eduardo Engel & James R. Hines Jr., 1998.
"Understanding Tax Evasion Dynamics,"
Documentos de Trabajo
47, Centro de Economía Aplicada, Universidad de Chile.
- Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
- Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
- Raphaela Hennigs, 2022. "Estimating Income in a Tax Compliance Game. A Bayesian Persuasion Approach," Working Papers tax-mpg-rps-2022-16, Max Planck Institute for Tax Law and Public Finance.
- Simon Halphen Boserup & Jori Veng Pinje, 2010.
"Tax Evasion, Information Reporting, and the Regressive Bias Hypothesis,"
EPRU Working Paper Series
2010-13, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Pinje, Jori Veng & Boserup, Simon Halphen, 2011. "Tax evasion, information reporting, and the regressive bias hypothesis," MPRA Paper 28406, University Library of Munich, Germany.
- Marchese, Carla & Privileggi, Fabio, 2009. "A model of the Italian cut-off system for taxing small businesses," Research in Economics, Elsevier, vol. 63(2), pages 127-134, June.
- Lindsay M. Tedds, 2005. "Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance," Department of Economics Working Papers 2005-01, McMaster University.
- Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 45-63, February.
- Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
- Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
- Belev, Sergei & Vekerle, Konstantin & Evdokimova, Anastasiia, 2021. "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 62, pages 66-84.
- Maria-Augusta Miceli, 2020. "VAT Compliance Incentives," Papers 2002.07862, arXiv.org, revised Feb 2021.
- Tan, Fangfang & Yim, Andrew, 2014.
"Can strategic uncertainty help deter tax evasion? An experiment on auditing rules,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
- Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
- Edward Levitas & M. Ann McFadyen, 2020. "External funding and emergent technology inputs," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(5), pages 01-12, September.
- Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
- Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 153-173, February.
- Galbiati, Roberto & Zanella, Giulio, 2012.
"The tax evasion social multiplier: Evidence from Italy,"
Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
- Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Post-Print hal-03574131, HAL.
- Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Post-Print hal-01410557, HAL.
- Matthew Gould & Matthew D. Rablen, 2020.
"Voluntary disclosure schemes for offshore tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
- Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
- Matthew Gould & Matthew D. Rablen, 2019. "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers 2019006, The University of Sheffield, Department of Economics.
- Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
- Rawaa Harati, 2014. "Firms Informality: A Model and Empirical Evidence for Lebanon," Working Papers 883, Economic Research Forum, revised Dec 2014.
- Kaplow, Louis & Shavell, Steven, 1994.
"Optimal Law Enforcement with Self-Reporting of Behavior,"
Journal of Political Economy, University of Chicago Press, vol. 102(3), pages 583-606, June.
- Louis Kaplow & Steven Shavell, 1991. "Optimal Law Enforcement with Self-Reporting of Behavior," NBER Working Papers 3822, National Bureau of Economic Research, Inc.
- Damjanovic, Tatiana & Ulph, David, 2010.
"Tax progressivity, income distribution and tax non-compliance,"
European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
- Tatiana Damjanovic & David Ulph, 2007. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Discussion Paper Series, School of Economics and Finance 200712, School of Economics and Finance, University of St Andrews.
- Tatiana Damjanovic & David Ulph, 2009. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Working Papers 0928, Oxford University Centre for Business Taxation.
- Kuhn, Michael & Siciliani, Luigi, 2008. "Upcoding and Optimal Auditing in Health Care (or The economics of DRG creep)," CEPR Discussion Papers 6689, C.E.P.R. Discussion Papers.
- Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
- Heese, H. Sebastian & Kemahlıoğlu-Ziya, Eda, 2016. "Don't ask, don't tell: Sharing revenues with a dishonest retailer," European Journal of Operational Research, Elsevier, vol. 248(2), pages 580-592.
- Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).
- Philipp Meyer-Brauns, 2014. "Optimal Auditing with Heterogeneous Audit Perceptions," Working Papers tax-mpg-rps-2014-06, Max Planck Institute for Tax Law and Public Finance.
- Alexander Cuntz, 2016. "The Quest for Robust Counterfeit and Piracy Figures: Custom Agencies as Statistical Decision-makers and Recent Evidence Based on German Imports," The World Economy, Wiley Blackwell, vol. 39(6), pages 873-887, June.
- Hindriks, Jean, 1999. "On the incompatibility between revenue maximisation and tax progressivity1," European Journal of Political Economy, Elsevier, vol. 15(1), pages 123-140, March.
- Nicola Persico, 2002. "Racial Profiling, Fairness, and Effectiveness of Policing," American Economic Review, American Economic Association, vol. 92(5), pages 1472-1497, December.