Tax evasion in a principal-agent model with self-protection
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References listed on IDEAS
- Crocker, Keith J. & Slemrod, Joel, 2005. "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1593-1610, September.
- Kong-Pin & C.Y. Cyrus Chu, 2005. "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, vol. 36(1), pages 151-164, Spring.
- Ehrlich, Isaac & Becker, Gary S, 1972. "Market Insurance, Self-Insurance, and Self-Protection," Journal of Political Economy, University of Chicago Press, vol. 80(4), pages 623-648, July-Aug..
- repec:ebl:ecbull:v:4:y:2005:i:6:p:1-8 is not listed on IDEAS
- Cassone, Alberto, 2009. "L'impatto economico dell'Universita' del Piemonte Orientale "Amedeo Avogadro": un aggiornamento al 2008," POLIS Working Papers 132, Institute of Public Policy and Public Choice - POLIS.
- 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.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 643-663, December.
More about this item
Keywordstax evasion; firm; agency; risk aversion;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2010-06-04 (All new papers)
- NEP-CTA-2010-06-04 (Contract Theory & Applications)
- NEP-PBE-2010-06-04 (Public Economics)
- NEP-PUB-2010-06-04 (Public Finance)
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