منابع مشابه
value added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
متن کاملTax Evasion, Corruption, and the Remuneration of Heterogeneous Inspectors
In an economy where corruption is pervasive, how should tax inspectors be compensated? The optimal compensation scheme must take into account the strategic interaction between taxpayers and tax inspectors. Pure “tax farming” (paying tax inspectors a share of their tax collections) is optimal only when all tax inspectors are corruptible. When there are both honest and corruptible inspectors, the...
متن کاملCorruption , extortion and evasion
Corruption, evasion and the abuse of power — and the possibility thereof — are pervasive features of economic activity. A prominent instance is tax collection. This paper examines the implications of corruptibility and the potential abuse of authority for the effects and optimal design of (potentially non-linear) tax collection schemes. Amongst the findings are that: the distributional effects ...
متن کاملTax Optimization under Tax Evasion
All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions This paper considers the problem of determining the optimal taxation for a group of individuals with random, independent and identically distributed income...
متن کاملTax Evasion and Coordination
We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectorsattention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous rms. In this equilibrium, the miscoordination costs enhance non-compli...
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ژورنال
عنوان ژورنال: Journal of Economic Behavior & Organization
سال: 2016
ISSN: 0167-2681
DOI: 10.1016/j.jebo.2015.10.006