IDEAS home Printed from https://ideas.repec.org/p/brs/wpaper/346.html
   My bibliography  Save this paper

Evasão fiscal sob estruturas comportamentais

Author

Listed:
  • 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)

Abstract

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
    as

    Download full text from publisher

    File URL: http://vsites.unb.br/face/eco/textos/didaticos/WP%20346.pdf
    File Function: First version, 2011
    Download Restriction: no

    More about this item

    Keywords

    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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brs:wpaper:346. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Luciano Póvoa). General contact details of provider: http://edirc.repec.org/data/deunbbr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.