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Rewarding the consumer for curbing the evasion of commodity taxes?

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Author Info
Marchese, Carla ()

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Abstract

Monetary or in-kind transfers can be used as an incentive for consumers to request o.cial receipts for goods they purchase. A novel system of in-kind transfers in the form of lottery tickets has recently been introduced in China. Price subsidies (often granted through tax deductions or refunds) are also widely used. This paper extends the standard model of commodity tax evasion for firms (in a competitive market and under the conjectural variation approach) in order to describe the e.ects of subsidies on tax evasion and in terms of incidence and of government revenue. The role of search costs and of enforcement costs is also taken into account.

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Paper provided by Department of Public Policy and Public Choice - POLIS in its series P.O.L.I.S. department's Working Papers with number 72.

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Length: 30 pages
Date of creation: Nov 2006
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Handle: RePEc:uca:ucapdv:72

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Find related papers by JEL classification:
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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  1. Ortona, Guido & Ottone, Stefania & Ponzano, Ferruccio & Scacciati, Francesco, 2006. "Labour supply in presence of taxation financing public services. An experimental approach," P.O.L.I.S. department's Working Papers 71, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
    Other versions:
  2. Fiorino, Nadia & Ricciuti, Roberto, 2006. "Legislature size and government spending in Italian regions: forecasting the effects of a reform," P.O.L.I.S. department's Working Papers 69, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
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  3. Ottone, Stefania & Ponzano, Ferruccio, 2005. "An Extension to the Model of Inequity Aversion by Fehr and Schmidt," P.O.L.I.S. department's Working Papers 51, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  4. Nadia Fiorino & Roberto Ricciuti, 2007. "Determinants of Direct Democracy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  5. Marchese, Carla & Privileggi, Fabio, 2001. "Who participates in tax amnesties? Self-selection of risk-averse taxpayers," P.O.L.I.S. department's Working Papers 21, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  6. Ponzano, Ferruccio, 2005. "Optimal provision of public goods under imperfect intergovernmental competition," P.O.L.I.S. department's Working Papers 44, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  7. Ottone, Stefania, 2005. "Transfers and Altruistic Punishments in Solomon's Game experiments," P.O.L.I.S. department's Working Papers 50, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  8. Ponzano, Ferruccio, 2004. "The allocation of the income tax among different levels of government: a theoretical solution," P.O.L.I.S. department's Working Papers 40, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  9. Montrucchio, Luigi & Privileggi, Fabio, 1999. "On Fragility of Bubbles in Equilibrium Asset Pricing Models of Lucas-Type," P.O.L.I.S. department's Working Papers 5, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
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  10. Ortona, Guido & Ottone, Stefania & Ponzano, Ferruccio, 2005. "A simulative assessment of the Italian electoral system," P.O.L.I.S. department's Working Papers 53, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  11. Ottone, Stefania, 2006. "fairness: a survey," P.O.L.I.S. department's Working Papers 57, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  12. Ponzano, Ferruccio, 2005. "Competition among different levels of government: the re-election problem," P.O.L.I.S. department's Working Papers 47, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  13. Ottone, Stefania, 2004. "Transfers and Altruistic Punishments in Third Party Punishment Game Experiments," P.O.L.I.S. department's Working Papers 41, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
  14. Marchese, Carla & Privileggi, Fabio, 1999. "Taxpayers Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case," P.O.L.I.S. department's Working Papers 6, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
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