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Independent Auditors as Fiscal Gatekeepers

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  • L. A. Franzoni

Abstract

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers` reports. The equilibrium of the market for gatekeepers` services is characterized, as well as taxpayers` and auditors` optimal behavior. The paper discusses the optimal structure of the gatekeeping regime and determines the conditions under which it is socially preferable to direct public enforcement.

Suggested Citation

  • L. A. Franzoni, 1997. "Independent Auditors as Fiscal Gatekeepers," Working Papers 286, Dipartimento Scienze Economiche, Universita' di Bologna.
    • Handle: RePEc:bol:bodewp:286
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    Cited by:

    1. L. A. Franzoni, 1998. "Imperfect competition in certification markets," Working Papers 338, Dipartimento Scienze Economiche, Universita' di Bologna.

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