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On the Shadow Price of a Tax Inspector

Author

Listed:
  • Yitzhaki, Shlomo
  • Vakneen, Yitzhak

Abstract

Many legislatures and advisers, frustrated by the existence of widespread tax evasion, are tempted to increase the investigative and the punitive power of the tax administration. In order to ensure that this additional power is not abused, an analysis of the decision-making process of the tax administration is called for. In this paper, the authors model the process of auditing tax returns as a decision tree. The model enables the user to calculate the return on various activities and the efficiency of the tax administration. The method is illustrated by data from Israel.

Suggested Citation

  • Yitzhaki, Shlomo & Vakneen, Yitzhak, 1989. "On the Shadow Price of a Tax Inspector," Public Finance = Finances publiques, , vol. 44(3), pages 492-505.
    • Handle: RePEc:pfi:pubfin:v:44:y:1989:i:3:p:492-505
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    Cited by:

    1. Ahlberg, Joakim, 2006. "Optimal Taxation of Intermediate Goods in the Presence of Externalities: A Survey Towards the Transport Sector," Working Papers 2006:3, Swedish National Road & Transport Research Institute (VTI).
    2. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
    3. Nipon Poapongsakorn & Kovit Charnvitayapong & Duangmanee Laovakul & Somchai Suksiriserekul & Bev Dahlby, 2000. "A Cost-Benefit Analysis of the Thailand Taxpayer Survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 63-82, February.
    4. Martin Besfamille & Pablo Olmos, 2010. "Inspectors or Google Earth? Optimal fiscal policies under uncertain detection of evaders," Department of Economics Working Papers 2010-09, Universidad Torcuato Di Tella.
    5. 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.
    6. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
    7. Dimitri Romanov, 2003. "Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuit of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0323, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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