Tax Compliance games with Imperfect Auditing
AbstractTax 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 InfoPaper provided by School of Economics, La Trobe University in its series Working Papers with number 1994.22.
Length: 13 pages
Date of creation: 1994
Date of revision:
Taxes; Economic Theory;
Other versions of this item:
- C70 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - General
- C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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- Fryer, Roland, 2009. "Implicit Quotas," Scholarly Articles 2940155, Harvard University Department of Economics.
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