Tax Amnesties and Tax Evasion Inertia
AbstractWe present a model of tax evasion with a two-period tax liability, in which the administration is unable to commit to any inspection policy. In equilibrium, the probability of an inspection is increasing in the divergence between the present income report and that of last period.
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Bibliographic InfoArticle provided by in its journal Public Finance = Finances publiques.
Volume (Year): 51 (1996)
Issue (Month): 4 ()
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Other versions of this item:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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