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Delegation as Commitment: The Case of Income Tax Audits
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Cited by:
- Thierry Pénard & Saïd Souam, 2002.
"Collusion et politique de la concurrence en information asymétrique,"
Annals of Economics and Statistics, GENES, issue 66, pages 209-233.
- Thierry Penard & Saïd Souam, 1999. "Collusion et politique de la concurrence en information asymétrique," Working Papers 99-26, Center for Research in Economics and Statistics.
- Thierry Pénard & S. Souam, 2002. "Collusion et politique de la concurrence en information asymétrique," Post-Print halshs-00069687, HAL.
- Olivella, P. & Aron, D.J., 1991.
"Bonuses and Penalties as Equilibrium Incentive Devices, with Application to Manufacturing Systems,"
UFAE and IAE Working Papers
153.91, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Debra J. Aron & Paul Olivella, 1991. "Bonuses and Penalties as Equilibrium Incentive Devices, with Application to Manufacturing Systems," Discussion Papers 932, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
- Friesen, Lana, 2006. "The social welfare implications of industry self-auditing," Journal of Environmental Economics and Management, Elsevier, vol. 51(3), pages 280-294, May.
- Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2009.
"Optimal Auditing with Scoring: Theory and Application to Insurance Fraud,"
Management Science, INFORMS, vol. 55(1), pages 58-70, January.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2005. "Optimal Auditing with Scoring Theory and Application to Insurance Fraud," Working Papers hal-00243026, HAL.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2008. "Optimal auditing with ccoring: Theory and application to insurance fraud," Working Papers 02-5, HEC Montreal, Canada Research Chair in Risk Management.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2009. "Optimal auditing with scoring: theory and application to insurance fraud," MPRA Paper 18374, University Library of Munich, Germany.
- Alessandro Fedele & Andrea Mantovani, 2008.
"Complementarity, Coordination, and Credit,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 164(2), pages 230-253, June.
- A. Fedele & A. Mantovani, 2004. "Complementarity, Coordination and Credit," Working Papers 502, Dipartimento Scienze Economiche, Universita' di Bologna.
- FEDELE, Alessandro & MANTOVANI, Andrea, 2004. "Complementarity, coordination, and credit," LIDAM Discussion Papers CORE 2004017, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Peter-J. Jost, 2023. "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, vol. 28(2), pages 463-496, June.
- 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.
- Levent Celik & Bilgehan Karabay & John McLaren, 2015.
"When Is It Optimal to Delegate: The Theory of Fast-Track Authority,"
American Economic Journal: Microeconomics, American Economic Association, vol. 7(3), pages 347-389, August.
- Levent Celik & Bilgehan Karabay & John McLaren, 2012. "When is it Optimal to Delegate: The Theory of Fast-track Authority," NBER Working Papers 17810, National Bureau of Economic Research, Inc.
- Duncan, Alfred J. M. & Nolan, Charles, 2019.
"Disputes, debt and equity,"
Theoretical Economics, Econometric Society, vol. 14(3), July.
- Duncan, Alfred & Nolan, Charles, 2014. "Disputes, Debt and Equity," SIRE Discussion Papers 2015-29, Scottish Institute for Research in Economics (SIRE).
- Alfred Duncan & Charles Nolan, 2017. "Disputes, Debt and Equity," Studies in Economics 1716, School of Economics, University of Kent.
- Alfred Duncan & Charles Nola, 2017. "Disputes , Debt And Equity," Working Papers 2017_08, Business School - Economics, University of Glasgow.
- Alfred Duncan & Charles Nolan, 2014. "Disputes, Debt and Equity," Working Papers 2014_20, Business School - Economics, University of Glasgow.
- Jean-Marc Bourgeon & Pierre Picard, 2014.
"Fraudulent Claims and Nitpicky Insurers,"
American Economic Review, American Economic Association, vol. 104(9), pages 2900-2917, September.
- Jean-Marc Bourgeon & Pierre Picard, 2012. "Fraudulent Claims and Nitpicky Insurers," Working Papers hal-00675106, HAL.
- Jean Marc Bourgeon & Pierre Picard, 2014. "Fraudulent claims and nitpicky insurers," Post-Print hal-01173052, HAL.
- Roland Strausz, 2001. "Mitigating Non-Contractability with Interim Randomization," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 157(2), pages 231-245, June.
- Jörg Schiller, 2006.
"The Impact of Insurance Fraud Detection Systems,"
Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 73(3), pages 421-438, September.
- Schiller, Jörg, 2002. "The impact of insurance fraud detection systems," Working Papers on Risk and Insurance 8, University of Hamburg, Institute for Risk and Insurance.
- Joerg Schiller, 2003. "The Impact of Insurance Fraud Detection Systems," Microeconomics 0309003, University Library of Munich, Germany, revised 02 Oct 2003.
- Jörg Schiller, 2003. "The Impact of Insurance Fraud Detection Systems," Microeconomics 0310001, University Library of Munich, Germany.
- Roider, Andreas, 2007. "Risk, Delegation, and Project Scope," IZA Discussion Papers 3117, Institute of Labor Economics (IZA).
- Dennis, Richard & Kirsanova, Tatiana, 2016.
"Computing Markov-Perfect Optimal Policies In Business-Cycle Models,"
Macroeconomic Dynamics, Cambridge University Press, vol. 20(7), pages 1850-1872, October.
- Richard Dennis & Tatiana Kirsanova, 2014. "Computing Markov-Perfect Optimal Policies in Business-Cycle Models," Working Papers 2014_21, Business School - Economics, University of Glasgow.
- Dennis, Richard & Kirsanova, Tatiana, 2014. "Computing Markov-Perfect Optimal Policies in Business-Cycle Models," SIRE Discussion Papers 2015-64, Scottish Institute for Research in Economics (SIRE).
- Bose, Pinaki, 1995. "Regulatory errors, optimal fines and the level of compliance," Journal of Public Economics, Elsevier, vol. 56(3), pages 475-484, March.
- van't Veld, Klaas & Kotchen, Matthew J., 2011.
"Green clubs,"
Journal of Environmental Economics and Management, Elsevier, vol. 62(3), pages 309-322.
- Klaas van 't Veld & Matthew J. Kotchen, 2010. "Green Clubs," NBER Working Papers 16627, National Bureau of Economic Research, Inc.
- Gregory Phelan, 2017.
"Correlated Default and Financial Intermediation,"
Journal of Finance, American Finance Association, vol. 72(3), pages 1253-1284, June.
- Gregory Phelan, 2015. "Correlated Default and Financial Intermediation," Department of Economics Working Papers 2015-01, Department of Economics, Williams College, revised Sep 2016.
- Ahmadzadeh, Amirreza, 2024. "Costly state verification with Limited Commitment," TSE Working Papers 24-1570, Toulouse School of Economics (TSE).
- 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.
- Strausz, Roland, 2006.
"Buried in paperwork: Excessive reporting in organizations,"
Journal of Economic Behavior & Organization, Elsevier, vol. 60(4), pages 460-470, August.
- Roland Strausz, "undated". "Buried in Paperwork: Excessive Reporting in Organizations," Papers 021, Departmental Working Papers.
- Strausz, Roland, 2004. "Buried in Paperwork: Excessive Reporting in Organizations," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 27, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Kirchmaier, Thomas & Selvaggi, Mariano, 2006. "The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities," LSE Research Online Documents on Economics 24513, London School of Economics and Political Science, LSE Library.
- Rudolf Avenhaus & D. Marc Kilgour, 2004. "Efficient distributions of arms‐control inspection effort," Naval Research Logistics (NRL), John Wiley & Sons, vol. 51(1), pages 1-27, February.
- Lulfesmann, Christoph, 2002. "Partial monitoring, adverse selection, and the internal efficiency of the firm," International Journal of Industrial Organization, Elsevier, vol. 20(8), pages 1097-1118, October.
- Kessler, Anke & Lülfesmann, Christoph & Schmitz, Patrick W., 2002. "Optimal Contracting in Agency with Verifiable Ex Post Information," CEPR Discussion Papers 3428, C.E.P.R. Discussion Papers.
- Langberg, Nisan, 2008. "Optimal financing for growth firms," Journal of Financial Intermediation, Elsevier, vol. 17(3), pages 379-406, July.
- Jeffrey M. Lacker, 1989. "Limited commitment and costly enforcement," Working Paper 90-02, Federal Reserve Bank of Richmond.
- Kuhn, Michael & Siciliani, Luigi, 2013. "Manipulation and auditing of public sector contracts," European Journal of Political Economy, Elsevier, vol. 32(C), pages 251-267.
- Persons, John C., 1997. "Liars Never Prosper? How Management Misrepresentation Reduces Monitoring Costs," Journal of Financial Intermediation, Elsevier, vol. 6(4), pages 269-306, October.
- Scalera Domenico & Zazzaro Alberto, 2007. "The Unpleasant Effects of Price Deregulation in the European Third-Party Motor Insurance Market: A Theoretical Framework," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-30, October.
- Choe, Chongwoo, 1998.
"Contract design and costly verification games,"
Journal of Economic Behavior & Organization, Elsevier, vol. 34(2), pages 327-340, February.
- Chongwoo Choe, 1995. "Contract Design and Costly Verification Games," Working Papers 1995.18, School of Economics, La Trobe University.
- Chongwoo Choe, 1995. "Contract Design and Costly Verification Games," Working Papers 1995.18, School of Economics, La Trobe University.
- 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).
- Lohmann, Susanne & Hopenhayn, Hugo, 1998.
"Delegation and the Regulation of Risk,"
Games and Economic Behavior, Elsevier, vol. 23(2), pages 222-246, May.
- Hopenhayn, Hugo & Lohmann, Susanne, 1996. "Delegation and the Regulation of Risk," Working Papers 993, California Institute of Technology, Division of the Humanities and Social Sciences.
- Boadway, Robin & Marchand, Maurice & Sato, Motohiro, 2004.
"An optimal contract approach to hospital financing,"
Journal of Health Economics, Elsevier, vol. 23(1), pages 85-110, January.
- BOADWAY, Robin & MARCHAND, Maurice & SATO, Motohiro, 2003. "An optimal contract approach to hospital financing," LIDAM Discussion Papers CORE 2003021, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOADWAY, Robin & MARCHAND, Maurice & SATO, Motohiro, 2004. "An optimal contract approach to hospital financing," LIDAM Reprints CORE 1692, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Duncan, Alfred & Nolan, Charles, 2014. "Disputes, Debt and Equity," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-29, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
- Nobuo Yoshida, 2000. "The Optimal Combination of Corruption Reforms: Is a Comprehensive Approach a Good Idea?," Econometric Society World Congress 2000 Contributed Papers 1335, Econometric Society.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009.
"Modernization of Tax Administrations and Optimal Fiscal Policies,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Department of Economics Working Papers 2009-07, Universidad Torcuato Di Tella.
- Picard, Pierre, 1996.
"Auditing claims in the insurance market with fraud: The credibility issue,"
Journal of Public Economics, Elsevier, vol. 63(1), pages 27-56, December.
- Picard, Pierre, 1994. "Auditing claims in insurance market with fraud : the credibility issue," CEPREMAP Working Papers (Couverture Orange) 9420, CEPREMAP.
- Cremer, Helmuth & Gahvari, Firouz, 1996. "Tax evasion and the optimum general income tax," Journal of Public Economics, Elsevier, vol. 60(2), pages 235-249, May.
- Jost, Peter-J., 1995. "Disclosure of Information and Incentives for Care," International Review of Law and Economics, Elsevier, vol. 15(1), pages 65-85, January.
- Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010. "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers 2010-10, Universidad Torcuato Di Tella.
- Gaia Garino & Peter Simmons, 2006. "Costly State Verification with Varying Risk Preferences and Liability," Journal of Economic Surveys, Wiley Blackwell, vol. 20(1), pages 71-110, February.
- M. Martin Boyer, 2004. "Overcompensation as a Partial Solution to Commitment and Renegotiation Problems: The Case of Ex Post Moral Hazard," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 71(4), pages 559-582, December.
- Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 259-273, May.
- 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.
- 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.
- G. Dionne & F. Giuliano & P. Picard, 2002.
"Optimal auditing for insurance fraud,"
THEMA Working Papers
2002-32, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2003. "Optimal Auditing for Insurance Fraud," Cahiers de recherche 0329, CIRPEE.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal auditing for insurance fraud," Post-Print hal-00367109, HAL.
- 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.
- Michael L. Katz, 2006. "Observable Contracts as Commitments: Interdependent Contracts and Moral Hazard," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 15(3), pages 685-706, September.
- Pierre Picard, 2012. "Economic Analysis of Insurance Fraud," Working Papers hal-00725561, HAL.
- Nahum D. Melumad & Mark A. Wolfson & Amir Ziv, 1994. "Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 553-594, June.
- Guido Merzoni, 2008. "Observable and Renegotiable Contracts as Commitments to Cooperate," DISEIS - Quaderni del Dipartimento di Economia internazionale, delle istituzioni e dello sviluppo dis0801, Università Cattolica del Sacro Cuore, Dipartimento di Economia internazionale, delle istituzioni e dello sviluppo (DISEIS).
- 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).
- Anke S. Kessler, 2004. "Optimal Auditing in Hierarchical Relationships," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 160(2), pages 210-231, June.
- Khalil, Fahad & Lawarree, Jacques, 2001.
"Catching the agent on the wrong foot: ex post choice of monitoring,"
Journal of Public Economics, Elsevier, vol. 82(3), pages 327-347, December.
- Fahad Khalil & Jacques Lawarree, 2000. "CATCHING THE AGENT ON THE WRONG FOOT: ex post choice of monitoring," Discussion Papers in Economics at the University of Washington 0006, Department of Economics at the University of Washington.
- Fahad Khalil & Jacques Lawarree, 2000. "CATCHING THE AGENT ON THE WRONG FOOT: ex post choice of monitoring," Working Papers 0006, University of Washington, Department of Economics.
- Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Amegashie, J. Atsu & Kutsoati, Edward, 2007.
"(Non)intervention in intra-state conflicts,"
European Journal of Political Economy, Elsevier, vol. 23(3), pages 754-767, September.
- J. Atsu Amegashie & Edward Kutsoati, 2005. "(Non)Intervention In Intra-State Conflicts," Working Papers 0504, University of Guelph, Department of Economics and Finance.
- Sebastián Castillo, 2024.
"Tax policy design in a hierarchical model with occupational decisions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1295-1341, October.
- Sebastian Castillo, 2022. "Tax Policy Design in a Hierarchical Model with Occupational Decisions," Working Papers 2, Finnish Centre of Excellence in Tax Systems Research.
- Hideki Sato, 2011.
"Raising Wages as a Strategy to Reduce Corruption,"
Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 2(4), pages 56-63, December.
- Sato, Hideki, 2011. "Raising Wages as a Strategy to Reduce Corruption," MPRA Paper 45688, University Library of Munich, Germany.
- Aaron Finkle, "undated". "Obstructive Monitoring," Working Papers 14-05, Davidson College, Department of Economics.
- Heyes, Anthony & Kapur, Sandeep, 2011. "Regulatory attitudes and environmental innovation in a model combining internal and external R&D," Journal of Environmental Economics and Management, Elsevier, vol. 61(3), pages 327-340, May.
- Jost, Peter-J., 1997. "Regulatory enforcement in the presence of a court system," International Review of Law and Economics, Elsevier, vol. 17(4), pages 491-508, December.
- Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110, CPB Netherlands Bureau for Economic Policy Analysis.
- Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
- Finkle, Aaron & Shin, Dongsoo, 2007. "Conducting inaccurate audits to commit to the audit policy," International Journal of Industrial Organization, Elsevier, vol. 25(2), pages 379-389, April.
- Bénédicte Coestier & Nathalie Fombaron, 2003. "L'audit en assurance," THEMA Working Papers 2003-41, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Gatsios, Konstantine & Karp, Larry, 1995. "Delegation in a general equilibrium model of customs unions," European Economic Review, Elsevier, vol. 39(2), pages 319-333, February.
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- Martin Pollrich, 2017.
"Mediated audits,"
RAND Journal of Economics, RAND Corporation, vol. 48(1), pages 44-68, March.
- Martin Pollrich, "undated". "Mediated Audits," BDPEMS Working Papers 2015003, Berlin School of Economics.
- Pollrich, Martin, 2015. "Mediated Audits," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 809, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
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"Job design and incentives in hierarchies with team production,"
Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 36(1), pages 1-17, October.
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- David R. Finley, 1994. "Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 91-114, June.
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- Nicolas Boccard & Patrick Legros, 2017.
"Audit Competition in Insurance Oligopolies,"
Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 12(3), pages 371-399, September.
- boccard, Nicolas, 2002. "Audit Competition in Insurance Oligopolies," CEPR Discussion Papers 3478, C.E.P.R. Discussion Papers.
- 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.
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- François Cochard & Julie Le Gallo & Laurent Franckx, 2015. "Regulation Of Pollution In The Laboratory: Random Inspections, Ambient Inspections, And Commitment Problems," Bulletin of Economic Research, Wiley Blackwell, vol. 67(S1), pages 40-73, December.
- Roland Kirstein, 2014. "Doping, the Inspection Game, and Bayesian Enforcement," Journal of Sports Economics, , vol. 15(4), pages 385-409, August.
- Barbara Schöndube-Pirchegger & Jens Robert Schöndube, 2015. "Full versus Partial Delegation in Multi-Task Agency," FEMM Working Papers 150017, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
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- Aaron Finkle & Dongsoo Shin, 2020. "Obstructive monitoring," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 29(4), pages 873-891, October.
- Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Tax Evasion and Corruption in Tax Administration," Public Economics 0310001, University Library of Munich, Germany.
- Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
- Kessler, Anke S., 2000. "On Monitoring and Collusion in Hierarchies," Journal of Economic Theory, Elsevier, vol. 91(2), pages 280-291, April.
- Parkash Chander, 2004. "Risk Aversion and Income Tax Enforcement," Econometric Society 2004 Far Eastern Meetings 531, Econometric Society.
- Saha, Atanu & Poole, Graham, 2000. "The economics of crime and punishment: An analysis of optimal penalty," Economics Letters, Elsevier, vol. 68(2), pages 191-196, August.
- Hsiao-Chi Chen & Shi-Miin Liu, 2005. "Dynamic Incentive Contracts under No-Commitment to Periodic Auditing and a Non-retrospective Penalty System," Journal of Economics, Springer, vol. 85(2), pages 107-139, August.
- Laurent Franckx, 2004. "Marginal Deterrence Through Ambient Environmental Inspections," Scottish Journal of Political Economy, Scottish Economic Society, vol. 51(4), pages 507-527, September.
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