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Optimal tax auditing when some individuals need not file

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  • Inés Macho-Stadler

    ()

  • J. Pérez-Castrillo

Abstract

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File URL: http://hdl.handle.net/10.1007/BF02499127
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Bibliographic Info

Article provided by Springer in its journal Economic Design.

Volume (Year): 2 (1996)
Issue (Month): 1 (December)
Pages: 99-115

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Handle: RePEc:spr:reecde:v:2:y:1996:i:1:p:99-115

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Related research

Keywords: H26; D82; Audit policy; Tax-return-exempt individuals;

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References

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  1. Sanchez, Isabel & Sobel, Joel, 1993. "Hierarchical design and enforcement of income tax policies," Journal of Public Economics, Elsevier, vol. 50(3), pages 345-369, March.
  2. Reinganum, Jennifer F. & Wilde, Louis L., 1985. "Income tax compliance in a principal-agent framework," Journal of Public Economics, Elsevier, vol. 26(1), pages 1-18, February.
  3. Macho-Stadler, Ines & Perez-Castrillo, J David, 1997. "Optimal Auditing with Heterogeneous Income," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 38(4), pages 951-68, November.
  4. Border, Kim C & Sobel, Joel, 1987. "Samurai Accountant: A Theory of Auditing and Plunder," Review of Economic Studies, Wiley Blackwell, vol. 54(4), pages 525-40, October.
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Cited by:
  1. Saïd Souam, 1997. "Optimal Antitrust Policy Under Different Regimes of Fines," Working Papers 97-37, Centre de Recherche en Economie et Statistique.

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