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The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement

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Cited by:

  1. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
  2. M. Martin Boyer, 2007. "Resistance (to Fraud) Is Futile," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 74(2), pages 461-492, June.
  3. Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal Auditing with Scoring: Theory and Application to Insurance Fraud," Management Science, INFORMS, vol. 55(1), pages 58-70, January.
  4. Michele Caputo & Francesco Forte & Michela Mantovani, 2014. "Long-run and shorter-run criminal cycles in the public economics of public bads," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 22, pages 503-542, Edward Elgar Publishing.
  5. Wai‐Hong Ho & Yong Wang, 2013. "Asymmetric Information, Auditing Commitment, and Economic Growth," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 46(2), pages 611-633, May.
  6. Bose, Pinaki, 1995. "Anticipatory compliance and effective regulatory activity," International Review of Law and Economics, Elsevier, vol. 15(2), pages 151-159, June.
  7. 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.
  8. George Tsebelis, 1990. "Penalty has no Impact on Crime:," Rationality and Society, , vol. 2(3), pages 255-286, July.
  9. Pablo Sanguinetti & Martin Besfamille, 2004. "Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina," Econometric Society 2004 Latin American Meetings 249, Econometric Society.
  10. Matthew D. Rablen, 2014. "Audit Probability versus Effectiveness: The Beckerian Approach Revisited," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(2), pages 322-342, April.
  11. Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017. "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 428-453.
  12. Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
  13. Kirchmaier, Thomas & Selvaggi, Mariano, 2006. "The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities," LSE Research Online Documents on Economics 24513, London School of Economics and Political Science, LSE Library.
  14. Ralph-C. Bayer, 2006. "Finding Out Who The Crooks Are — Tax Evasion With Sequential Auditing," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 51(02), pages 195-227.
  15. Bayer, Ralph-C., 2006. "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, vol. 50(5), pages 1071-1104, July.
  16. Roberto José Arias, 2004. "Reglas de selección para la fiscalización de Impuestos a las Ventas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 42(2), pages 29-62, Diciembre.
  17. Anja De Waegenaere & Richard C. Sansing & Jacco L. Wielhouwer, 2006. "Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 103-131, March.
  18. Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
  19. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
  20. Marisa Ratto & Thibaud Verge, 2002. "Optimal Audit Policy and Heterogenous Agents," The Centre for Market and Public Organisation 02/054, The Centre for Market and Public Organisation, University of Bristol, UK.
  21. Smyth, Russell, 2014. "Myths and Misconceptions in the Tax Mix Debate," MPRA Paper 59271, University Library of Munich, Germany.
  22. Maurizio Caserta & Livio Ferrante & Francesco Reito, 2022. "Bribes and Bureaucracy Size: The Strategy of Watering Down Corruption," Economica, London School of Economics and Political Science, vol. 89(353), pages 191-213, January.
  23. Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
  24. Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015. "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research 187, arqus - Arbeitskreis Quantitative Steuerlehre.
  25. Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010. "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers 2010-10, Universidad Torcuato Di Tella.
  26. M. Martin Boyer, 2004. "Overcompensation as a Partial Solution to Commitment and Renegotiation Problems: The Case of Ex Post Moral Hazard," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 71(4), pages 559-582, December.
  27. Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021. "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
  28. Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022. "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
  29. Wielhouwer, Jacco L., 2013. "When is public enforcement of insider trading regulations effective?," International Review of Law and Economics, Elsevier, vol. 34(C), pages 52-60.
  30. Grottke, Markus & Lorenz, Johannes, 2017. "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-30-17, University of Passau, Faculty of Business and Economics.
  31. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 421-433, September.
  32. M. Martin Boyer, 2001. "Project Financing when the Principal Cannot Commit," CIRANO Working Papers 2001s-29, CIRANO.
  33. Robert E. Goodin, 2000. "Trusting Individuals Versus Trusting Institutions," Rationality and Society, , vol. 12(4), pages 381-395, November.
  34. Leshem Shmuel & Tabbach Avraham D., 2012. "Commitment versus Flexibility in Enforcement Games," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 12(1), pages 1-42, May.
  35. Pierre Picard, 2012. "Economic Analysis of Insurance Fraud," Working Papers hal-00725561, HAL.
  36. M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
  37. repec:dau:papers:123456789/4728 is not listed on IDEAS
  38. M. Boyer & Patrick González, 2004. "Optimal audit policies with correlated types," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 24(2), pages 325-334, August.
  39. Gianfranco Gambarelli & Daniele Gervasio & Francesca Maggioni & Daniel Faccini, 2022. "A Stackelberg game for the Italian tax evasion problem," Computational Management Science, Springer, vol. 19(2), pages 295-307, June.
  40. Emmanuelle Auriol & Erling Hjelmeng & Tina Søreide, 2023. "Corporate criminals in a market context: enforcement and optimal sanctions," European Journal of Law and Economics, Springer, vol. 56(2), pages 225-287, October.
  41. Thierry Pénard & Saïd Souam, 2002. "Collusion et politique de la concurrence en information asymétrique," Annals of Economics and Statistics, GENES, issue 66, pages 209-233.
  42. Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  43. M. Boyer, 2003. "Contracting under ex post moral hazard and non-commitment," Review of Economic Design, Springer;Society for Economic Design, vol. 8(1), pages 1-38, August.
  44. Luciano Andreozzi, 2008. "Inspection games with long-run inspectors," Department of Economics Working Papers 0821, Department of Economics, University of Trento, Italia.
  45. Schroyen, Fred, 1997. "Pareto efficient income taxation under costly monitoring," Journal of Public Economics, Elsevier, vol. 65(3), pages 343-366, September.
  46. Marisa Ratto & Richard Thomas & David Ulph, 2013. "The Indirect Effects of Auditing Taxpayers," Public Finance Review, , vol. 41(3), pages 317-333, May.
  47. Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110, CPB Netherlands Bureau for Economic Policy Analysis.
  48. Maria-Augusta Miceli, 2020. "VAT Compliance Incentives," Papers 2002.07862, arXiv.org, revised Feb 2021.
  49. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
  50. Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
  51. Andreas P. Kyriacou, 2010. "Intrinsic Motivation and the Logic of Collective Action: The Impact of Selective Incentives," American Journal of Economics and Sociology, Wiley Blackwell, vol. 69(2), pages 823-839, April.
  52. Rosato, Antonio, 2006. "An Attempt to Control Tax Evasion," MPRA Paper 15084, University Library of Munich, Germany, revised 07 May 2009.
  53. Alm, James & Shimshack, Jay, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
  54. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
  55. WaiHong Ho & Yong Wang, 2013. "Asymmetric Information, Auditing Commitment, and Economic Growth," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 611-633, May.
  56. Marina Halac & Andrea Prat, 2016. "Managerial Attention and Worker Performance," American Economic Review, American Economic Association, vol. 106(10), pages 3104-3132, October.
  57. Roy Cerqueti & Raffaella Coppier, 2015. "Corruptibility and tax evasion," European Journal of Law and Economics, Springer, vol. 39(2), pages 355-373, April.
  58. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
  59. Mark B. Cronshaw & James Alm, 1995. "Tax Compliance With Two-Sided Uncertainty," Public Finance Review, , vol. 23(2), pages 139-140, April.
  60. Prat, Andrea & Halac, Marina, 2014. "Managerial Attention and Worker Engagement," CEPR Discussion Papers 10035, C.E.P.R. Discussion Papers.
  61. Parikshit Ghosh, 2009. "Making the Punishment Fit the Crime or Taliban Justice? Optimal Penalties Without Commitment," Working papers 175, Centre for Development Economics, Delhi School of Economics.
  62. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
  63. Erard, Brian, 1997. "Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance," Journal of Econometrics, Elsevier, vol. 81(2), pages 319-356, December.
  64. Rita Almeida & Lucas Ronconi, 2016. "Labor Inspections in the Developing World: Stylized Facts from the Enterprise Survey," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 55(3), pages 468-489, July.
  65. Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers 25745, National Bureau of Economic Research, Inc.
  66. Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2013. "Testing Enforcement Strategies In The Field: Threat, Moral Appeal And Social Information," Journal of the European Economic Association, European Economic Association, vol. 11(3), pages 634-660, June.
  67. Martin Pollrich, 2017. "Mediated audits," RAND Journal of Economics, RAND Corporation, vol. 48(1), pages 44-68, March.
  68. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
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  71. John Bone & Dominic Spengler, 2014. "Does Reporting Decrease Corruption?," Journal of Interdisciplinary Economics, , vol. 26(1-2), pages 161-186, January.
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  73. Matthew Gould & Matthew D. Rablen, 2020. "Voluntary disclosure schemes for offshore tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
  74. Hsiao-Chi Chen & Shi-Miin Liu, 2005. "Dynamic Incentive Contracts under No-Commitment to Periodic Auditing and a Non-retrospective Penalty System," Journal of Economics, Springer, vol. 85(2), pages 107-139, August.
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