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Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg

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  • Mohamed Ali Bchir
  • Nicolas Daures
  • Marc Willinger

Abstract

Our article presents an experimental assessment of a tax-evasion prevention mechanism proposed by Greenberg (1984). Greenberg argued that tax evasion cannot totally be eliminated in a population. On the basis of this observation, he developed a mechanismin which the audit probability is determined byagents'earlierfraud behavior. We observethatthe distribution of subjects differs from the model's prediction. The discrepancy is due to the existence of an increasing relationship between the decision to commit fraud and income a relationship that the model does not take into account. Our results suggest that Greenberg's mechanism is based on an over-restrictive hypothesis.

Suggested Citation

  • Mohamed Ali Bchir & Nicolas Daures & Marc Willinger, 2008. "Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg," Economie & Prévision, La Documentation Française, vol. 0(1), pages 33-46.
  • Handle: RePEc:cai:ecoldc:ecop_182_0033
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    References listed on IDEAS

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    1. Greenberg, Joseph, 1984. "Avoiding tax avoidance: A (repeated) game-theoretic approach," Journal of Economic Theory, Elsevier, vol. 32(1), pages 1-13, February.
    2. Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
    3. Robert H. Frank & Thomas Gilovich & Dennis T. Regan, 1993. "Does Studying Economics Inhibit Cooperation?," Journal of Economic Perspectives, American Economic Association, vol. 7(2), pages 159-171, Spring.
    4. 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.
    5. Landsberger, Michael & Meilijson, Isaac, 1982. "Incentive generating state dependent penalty system : The case of income tax evasion," Journal of Public Economics, Elsevier, vol. 19(3), pages 333-352, December.
    6. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
    7. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
    8. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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    Keywords

    random audit; penalty; fraud; reporting; income; tax;

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