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Tax Compliance Games with Imperfect Auditing

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  • Bardsley, Peter

Abstract

Tax compliance is modelled as a Bayesian Nash equilibrium in a costly state verification game with imperfect auditing. Neither the tax payer nor the auditor can measure the tax payer's true liability precisely: they observe independent noisy signals.

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Bibliographic Info

Article provided by in its journal Public Finance = Finances publiques.

Volume (Year): 51 (1996)
Issue (Month): 4 ()
Pages: 473-89

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Handle: RePEc:pfi:pubfin:v:51:y:1996:i:4:p:473-89

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Cited by:
  1. Chongwoo Choe, 1995. "Contract Design and Costly Verification Games," Working Papers 1995.18, School of Economics, La Trobe University.
  2. Fryer, Roland, 2009. "Implicit Quotas," Scholarly Articles 2940155, Harvard University Department of Economics.
  3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  4. Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, . "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers 1325, Athens University of Economics and Business.
  5. Lipatov, Vilen, 2008. "Social Interaction in Tax Evasion," MPRA Paper 8829, University Library of Munich, Germany.
  6. Gautier, Jean-François, 2001. "L’informel est-il une forme de fraude fiscale ? Une analyse micro-économétrique de la fraude fiscale des micro-entreprises à Madagascar," Economics Papers from University Paris Dauphine 123456789/4929, Paris Dauphine University.
  7. Lipatov, Vilen, 2003. "Evolution of Tax Evasion," MPRA Paper 966, University Library of Munich, Germany, revised 06 Dec 2005.
  8. 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).

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