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Evasão fiscal sob estruturas comportamentais


  • Gabriela Pantoja

    () (Departamento de Economia (Department of Economics) Faculdade de Economia, Administração, Contabilidade e Ciência da Informação e Documentação (FACE) (Faculty of Economics, Administration, Accounting and Information Science) Universidade de Brasília)

  • Rodrigo Peñaloza

    (Departamento de Economia (Department of Economics) Faculdade de Economia, Administração, Contabilidade e Ciência da Informação e Documentação (FACE) (Faculty of Economics, Administration, Accounting and Information Science) Universidade de Brasília)


We study the strategic interactions between the scal authority and the taxpayer regarding tax evasion and auditing. We t this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized fact according to which the choice to evade is subject to behavioral patterns.

Suggested Citation

  • Gabriela Pantoja & Rodrigo Peñaloza, 2011. "Evasão fiscal sob estruturas comportamentais," Working papers - Textos para Discussao do Departamento de Economia da Universidade de Brasilia 346, Departamento de Economia da Universidade de Brasilia.
  • Handle: RePEc:brs:wpaper:346

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    References listed on IDEAS

    1. Fabio Canova & Matteo Ciccarelli, 2009. "Estimating Multicountry Var Models," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(3), pages 929-959, August.
    2. Blundell, Richard & Bond, Stephen, 1998. "Initial conditions and moment restrictions in dynamic panel data models," Journal of Econometrics, Elsevier, vol. 87(1), pages 115-143, August.
    3. Rothenberg, Thomas J, 1971. "Identification in Parametric Models," Econometrica, Econometric Society, vol. 39(3), pages 577-591, May.
    4. David A. Bessler & Seongpyo Lee, 2002. "Money and prices: U.S. Data 1869-1914 (A study with directed graphs)," Empirical Economics, Springer, vol. 27(3), pages 427-446.
    5. Ludewigs, Thomas & D'antona, Alvaro de Oliveira & Brondízio, Eduardo Sonnewend & Hetrick, Scott, 2009. "Agrarian Structure and Land-cover Change Along the Lifespan of Three Colonization Areas in the Brazilian Amazon," World Development, Elsevier, vol. 37(8), pages 1348-1359, August.
    6. James M. Robins, 2003. "Uniform consistency in causal inference," Biometrika, Biometrika Trust, vol. 90(3), pages 491-515, September.
    7. Vosti, Stephen A. & Braz, Evaldo Munoz & Carpentier, Chantal Line & d'Oliveira, Marcus V. N. & Witcover, Julie, 2003. "Rights to Forest Products, Deforestation and Smallholder Income: Evidence from the Western Brazilian Amazon," World Development, Elsevier, vol. 31(11), pages 1889-1901, November.
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    9. Andersen,Lykke E. & Granger,Clive W. J. & Reis,Eustaquio J. & Weinhold,Diana & Wunder,Sven, 2002. "The Dynamics of Deforestation and Economic Growth in the Brazilian Amazon," Cambridge Books, Cambridge University Press, number 9780521811972, March.
    10. Arellano, Manuel, 2003. "Panel Data Econometrics," OUP Catalogue, Oxford University Press, number 9780199245291, June.
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    12. Arild Angelsen, 1996. "Deforestation: Population or market driven? Different approaches in modelling agricultural expansion," CMI Working Papers WP 1996:9, CMI (Chr. Michelsen Institute), Bergen, Norway.
    13. Selva Demiralp & Kevin D. Hoover, 2003. "Searching for the Causal Structure of a Vector Autoregression," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 65(s1), pages 745-767, December.
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    More about this item


    tax evasion; Bayesian equilibrium; behavioral consistency;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games

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