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A Note on Enforcement Uncertainty and Taxpayer Compliance
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Cited by:
- Katsoulacos, Yannis & Ulph, David, 2014. "Decision Errors, Legal Uncertainty and Welfare: a General Treatment," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-09, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
- Kangoh Lee, 2017. "Consumer perception, information provision, and regulation of insurance markets," Journal of Regulatory Economics, Springer, vol. 51(1), pages 1-17, February.
- 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.
- Glazer, Amihai & Hassin, Refael, 1998.
"Governmental Failures in Evaluating Programs,"
Public Choice, Springer, vol. 94(1-2), pages 105-115, January.
- Amihai Glazer & Refael Hassin, 1998. "Governmental failures in evaluating programs," Public Choice, Springer, vol. 94(1), pages 105-115, January.
- Amihai Glazer & Refael Hassin, 1994. "Governmental Failures in Evaluating Programs," Public Economics 9406003, University Library of Munich, Germany.
- Glazer, Amihai & Hassin, Refael, 1994. "Governmental Failures in Evaluating Programs," University of California Transportation Center, Working Papers qt4jd2q25f, University of California Transportation Center.
- Cécile Bazart & Mickael Beaud & Dimitri Dubois, 2020.
"Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency,"
Kyklos, Wiley Blackwell, vol. 73(1), pages 47-67, February.
- Cécile Bazart & Mickael Beaud & Dimitri Dubois, 2017. "Whistleblowing vs random audit: An experimental test of relative effciency," Working Papers 17-04, LAMETA, Universtiy of Montpellier.
- Cécile Bazart & Mickaël Beaud & Dimitri Dubois, 2020. "Whistleblowing vs random audit : An experimental test of relative efficiency," Post-Print halshs-02311618, HAL.
- Benjamin Eden, 2009. "The Role of Government in the Credit Market," Vanderbilt University Department of Economics Working Papers 0907, Vanderbilt University Department of Economics.
- 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," Working Papers 127, Barcelona School of Economics.
- 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).
- Slemrod, Joel & Traxler, Christian, 2010.
"Optimal observability in a linear income tax,"
Economics Letters, Elsevier, vol. 108(2), pages 105-108, August.
- Joel Slemrod & Christian Traxler, 2010. "Optimal observability in a linear income tax," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_04, Max Planck Institute for Research on Collective Goods.
- 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.
- Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
- Lang, Matthias & Wambach, Achim, 2013.
"The fog of fraud – Mitigating fraud by strategic ambiguity,"
Games and Economic Behavior, Elsevier, vol. 81(C), pages 255-275.
- Matthias Lang & Achim Wambach, 2010. "The fog of fraud – mitigating fraud by strategic ambiguity," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_24, Max Planck Institute for Research on Collective Goods.
- Cécile Bazart, 2002.
"Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale,"
Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
- Bazart, C., 2001. "Les comportements de fraude fiscale : le face-à-face contribuables - administration fiscale," Cahiers du CREDEN (CREDEN Working Papers) 01.06.22, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
- Nipoli Kamdar, 1997. "Corporate income tax compliance: A time series analysis," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 25(1), pages 37-49, March.
- Caballé, Jordi & Dumitrescu, Ariadna, 2020. "Disclosure of corporate tax reports, tax enforcement, and price information," Journal of Banking & Finance, Elsevier, vol. 121(C).
- Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
- Bose, Pinaki, 1995. "Regulatory errors, optimal fines and the level of compliance," Journal of Public Economics, Elsevier, vol. 56(3), pages 475-484, March.
- Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
- Casagrande, Alberto & Cagno, Daniela Di & Pandimiglio, Alessandro & Spallone, Marco, 2015.
"The effect of competition on tax compliance: The role of audit rules and shame,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 59(C), pages 96-110.
- Alberto Casagrande & Daniela Di Cagno & Alessandro Pandimiglio & Marco Spallone, 2015. "The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame," Working Papers CESARE 5/2015, Dipartimento di Economia e Finanza, LUISS Guido Carli.
- Kristin Wilson & Stan Veuger, 2017. "Information Frictions in Uncertain Regulatory Environments: Evidence from U.S. Commercial Banks," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(2), pages 205-233, April.
- Cowen, Tyler & Glazer, Amihai, 1996. "More monitoring can induce less effort," Journal of Economic Behavior & Organization, Elsevier, vol. 30(1), pages 113-123, July.
- Martin Besfamille & Pablo Olmos, 2010. "Inspectors or Google Earth? Optimal fiscal policies under uncertain detection of evaders," Department of Economics Working Papers 2010-09, Universidad Torcuato Di Tella.
- Lars Hansen & Signe Krarup & Clifford Russell, 2006. "Enforcement and Information Strategies," Journal of Regulatory Economics, Springer, vol. 30(1), pages 45-61, July.
- Ping Zhang, 2007. "The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 631-654, June.
- Arthur Snow & Ronald S. Warren Jr., 2007. "Audit Uncertainty, Bayesian Updating, and Tax Evasion," Public Finance Review, , vol. 35(5), pages 555-571, September.
- Brushwood, James D. & Johnston, Derek M. & Lusch, Stephen J., 2018. "The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits," Advances in accounting, Elsevier, vol. 42(C), pages 1-11.
- Gideon Yaniv, 1999. "Tax Evasion, Risky Laundering, and Optimal Deterrence Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 27-38, February.
- Katsoulacos, Yannis & Ulph, David, 2014. "Decision Errors, Legal Uncertainty and Welfare: a General Treatment," SIRE Discussion Papers 2015-09, Scottish Institute for Research in Economics (SIRE).
- Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
- Katsoulacos, Yannis & Ulph, David, 2014.
"Decision Errors, Legal Uncertainty and Welfare: a General Treatment,"
SIRE Discussion Papers
2015-09, Scottish Institute for Research in Economics (SIRE).
- Yannis Katsoulacos & David Ulph, 2014. "Decision Errors, Legal Uncertainty and Welfare: a General Treatment," Discussion Paper Series, School of Economics and Finance 201408, School of Economics and Finance, University of St Andrews.
- 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.