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Tax Evasion and Corruption in Tax Administration

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Author Info
Antonio Acconcia (Università di Napoli Federico II)
Marcello D'Amato (Università di Salerno)
Riccardo Martina (Università di Napoli Federico II)

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Abstract

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File URL: http://129.3.20.41/eps/pe/papers/0310/0310001.pdf
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Publisher Info
Paper provided by EconWPA in its series Public Economics with number 0310001.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 22 pages
Date of creation: 09 Oct 2003
Date of revision:
Handle: RePEc:wpa:wuwppe:0310001

Note: Type of Document - Acrobat PDF; prepared on Win98; pages: 22; figures: No figures
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Web page: http://129.3.20.41

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Related research
Keywords: Corruption; Tax Evasion; No commitment; Maximal Fine;

Find related papers by JEL classification:
D6 - Microeconomics - - Welfare Economics
D7 - Microeconomics - - Analysis of Collective Decision-Making
H - Public Economics

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. A. Mitchell Polinsky & Steven Shavell, 2000. "The Economic Theory of Public Enforcement of Law," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 45-76, March. [Downloadable!] (restricted)
    Other versions:
  2. Pranab Bardhan, 1997. "Corruption and Development: A Review of Issues," Journal of Economic Literature, American Economic Association, vol. 35(3), pages 1320-1346, September. [Downloadable!] (restricted)
  3. Mookherjee, Dilip & Png, I P L, 1992. "Monitoring vis-a-vis Investigation in Enforcement of Law," American Economic Review, American Economic Association, vol. 82(3), pages 556-65, June. [Downloadable!] (restricted)
  4. Saha, Atanu & Poole, Graham, 2000. "The economics of crime and punishment: An analysis of optimal penalty," Economics Letters, Elsevier, vol. 68(2), pages 191-196, August. [Downloadable!] (restricted)
  5. Gary S. Becker, 1968. "Crime and Punishment: An Economic Approach," Journal of Political Economy, University of Chicago Press, vol. 76, pages 169. [Downloadable!] (restricted)
    Other versions:
  6. Nahum D. Melumad & Dilip Mookherjee, 1989. "Delegation as Commitment: The Case of Income Tax Audits," RAND Journal of Economics, The RAND Corporation, vol. 20(2), pages 139-163, Summer. [Downloadable!] (restricted)
  7. Stigler, George J, 1970. "The Optimum Enforcement of Laws," Journal of Political Economy, University of Chicago Press, vol. 78(3), pages 526-36, May-June. [Downloadable!] (restricted)
    Other versions:
  8. Polinsky, Mitchell & Shavell, Steven, 1979. "The Optimal Tradeoff between the Probability and Magnitude of Fines," American Economic Review, American Economic Association, vol. 69(5), pages 880-91, December. [Downloadable!] (restricted)
  9. Sanyal, Amal & Gang, Ira N & Goswami, Omkar, 2000. " Corruption, Tax Evasion and the Laffer Curve," Public Choice, Springer, vol. 105(1-2), pages 61-78, October. [Downloadable!] (restricted)
    Other versions:
  10. Polinsky, A. Mitchell & Shavell, Steven, 2001. "Corruption and optimal law enforcement," Journal of Public Economics, Elsevier, vol. 81(1), pages 1-24, July. [Downloadable!] (restricted)
    Other versions:
  11. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  12. Chander, Parkash & Wilde, Louis, 1992. "Corruption in tax administration," Journal of Public Economics, Elsevier, vol. 49(3), pages 333-349, December. [Downloadable!] (restricted)
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Raffaella Coppier, 2005. "Corruption, tax revenue and growth: a non linear relationship?," Working Papers 27-2005, Macerata University, Department of Finance and Economic Sciences, revised Oct 2008. [Downloadable!]
  2. Jorge Martinez-Vazquez & F. Javier Arze & Jameson Boex, 2004. "Corruption, Fiscal Policy, and Fiscal Management," Working Papers fr1003, Development Alternatives, Inc., Fiscal Reform in Support of Trade Liberalization Project.. [Downloadable!]
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This page was last updated on 2009-12-10.

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