IDEAS home Printed from https://ideas.repec.org/r/ier/iecrev/v27y1986i3p739-60.html
   My bibliography  Save this item

Equilibrium Verification and Reporting Policies in a Model of Tax Compliance

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Kirstein, Roland, 2005. "Bayesian Monitoring," CSLE Discussion Paper Series 2005-06, Saarland University, CSLE - Center for the Study of Law and Economics.
  2. Luca Vota, 2022. "Efficient monitoring of tax avoidance: a Costly State Verification model," SN Business & Economics, Springer, vol. 2(12), pages 1-11, December.
  3. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2011. "Customs compliance and the power of imagination," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2011-108, WZB Berlin Social Science Center.
  4. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 239-263, May.
  5. George Tsebelis, 1991. "The Effect of Fines on Regulated Industries," Journal of Theoretical Politics, , vol. 3(1), pages 81-101, January.
  6. Amedeo Piolatto & Matthew D. Rablen, 2017. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
  7. Ralph-C. Bayer, 2006. "Finding Out Who The Crooks Are — Tax Evasion With Sequential Auditing," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 51(02), pages 195-227.
  8. repec:noj:journl:v:38:y:2013:p:3 is not listed on IDEAS
  9. 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.
  10. Kai A. Konrad & Tim Lohse & Salmai Qari, 2017. "Compliance with Endogenous Audit Probabilities," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(3), pages 821-850, July.
  11. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
  12. Caballé, Jordi & Dumitrescu, Ariadna, 2020. "Disclosure of corporate tax reports, tax enforcement, and price information," Journal of Banking & Finance, Elsevier, vol. 121(C).
  13. Banks, Jeffrey S, 1992. "Monopoly Pricing and Regulatory Oversight," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 1(1), pages 203-233, Spring.
  14. Gianmaria Martini & Cinzia Rovesti, 2004. "Antitrust policy and price collusion. Public agencies vs delegation," Recherches économiques de Louvain, De Boeck Université, vol. 70(2), pages 127-151.
  15. George Tsebelis, 1990. "Penalty has no Impact on Crime:," Rationality and Society, , vol. 2(3), pages 255-286, July.
  16. Anna Rita Germani & Pasquale Scaramozzino & Andrea Morone & Piergiuseppe Morone, 2017. "Discretionary enforcement and strategic interactions between enforcement agencies and firms: a theoretical and laboratory investigation," Journal of Regulatory Economics, Springer, vol. 52(3), pages 255-284, December.
  17. Matthew D. Rablen, 2014. "Audit Probability versus Effectiveness: The Beckerian Approach Revisited," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(2), pages 322-342, April.
  18. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
  19. Bernhard Neumärker & Gerald Pech, 2011. "Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem," Public Finance Review, , vol. 39(1), pages 5-24, January.
  20. John Knowles & Nicola Persico & Petra Todd, 2001. "Racial Bias in Motor Vehicle Searches: Theory and Evidence," Journal of Political Economy, University of Chicago Press, vol. 109(1), pages 203-232, February.
  21. Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
  22. Anna Maria Menichini & Peter Simmons, 2014. "Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 57(2), pages 339-376, October.
  23. Francesc Dilmé & Daniel F Garrett, 2019. "Residual Deterrence," Journal of the European Economic Association, European Economic Association, vol. 17(5), pages 1654-1686.
  24. Christos Kotsogiannis & Konstantinos Serfes, 2016. "Optimal performance reward, tax compliance and enforcement," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 4(2), pages 325-345, October.
  25. Johannes Lorenz, 2019. "Population dynamics of tax avoidance with crowding effects," Journal of Evolutionary Economics, Springer, vol. 29(2), pages 581-609, April.
  26. Marina Halac & Pierre Yared, 2016. "Commitment vs. Flexibility with Costly Verification," NBER Working Papers 22936, National Bureau of Economic Research, Inc.
  27. Lipatov, Vilen, 2012. "Corporate tax evasion: The case for specialists," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 185-206.
  28. Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  29. Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
  30. Bayer, Ralph-C., 2006. "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, vol. 50(5), pages 1071-1104, July.
  31. Hans K. Hvide & Todd Kaplan, 2003. "A Theory of Capital Structure with Strategic Defaults and Priority Violations," Microeconomics 0311001, University Library of Munich, Germany.
  32. Bandyopadhyay Siddhartha & Chatterjee Kalyan, 2010. "Crime Reporting: Profiling and Neighbourhood Observation," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 10(1), pages 1-24, March.
  33. Bayer, Ralph-C & Sutter, Matthias, 2009. "The excess burden of tax evasion--An experimental detection-concealment contest," European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
  34. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
  35. Jellal, Mohamed, 2009. "Bureaucracy and Corruption Taxation Proof," MPRA Paper 17177, University Library of Munich, Germany.
  36. Persons, John C., 1997. "Liars Never Prosper? How Management Misrepresentation Reduces Monitoring Costs," Journal of Financial Intermediation, Elsevier, vol. 6(4), pages 269-306, October.
  37. Anja De Waegenaere & Richard C. Sansing & Jacco L. Wielhouwer, 2006. "Who Benefits from Inconsistent Multinational Tax Transfer†Pricing Rules?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 103-131, March.
  38. Günther G. Schulze, 1994. "Misinvoicing Imports: the Interdependence of Tax and Tariff Evasion," Public Finance Review, , vol. 22(3), pages 335-365, July.
  39. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  40. Bijkerk, Suzanne H. & Karamychev, Vladimir & Swank, Otto H., 2018. "When words are not enough," Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 294-314.
  41. Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
  42. Choe, Chongwoo, 1998. "Contract design and costly verification games," Journal of Economic Behavior & Organization, Elsevier, vol. 34(2), pages 327-340, February.
  43. Eduardo Zilberman, 2016. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 511-544, August.
  44. Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  45. Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015. "The occurrence of tax amnesties: Theory and evidence," Journal of Public Economics, Elsevier, vol. 125(C), pages 70-82.
  46. Richard Gilbert & Eirik Gaard Kristiansen, 2018. "Licensing and innovation with imperfect contract enforcement," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 27(2), pages 297-314, June.
  47. Barth, Erling & Ognedal, Tone, 2005. "Unreported Labour," IZA Discussion Papers 1893, Institute of Labor Economics (IZA).
  48. Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
  49. Kiri, Bralind & Lacetera, Nicola & Zirulia, Lorenzo, 2018. "Above a swamp: A theory of high-quality scientific production," Research Policy, Elsevier, vol. 47(5), pages 827-839.
  50. repec:tur:wpaper:1 is not listed on IDEAS
  51. Lipatov, Vilen, 2006. "Tax Evasion and Coordination," MPRA Paper 1251, University Library of Munich, Germany, revised Dec 2006.
  52. Lindsay Tedds, 2010. "Estimating the income reporting function for the self-employed," Empirical Economics, Springer, vol. 38(3), pages 669-687, June.
  53. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute.
  54. Heyes, Anthony, 2002. "A Theory of Filtered Enforcement," Journal of Environmental Economics and Management, Elsevier, vol. 43(1), pages 34-46, January.
  55. Marisa Ratto & Thibaud Verge, 2002. "Optimal Audit Policy and Heterogenous Agents," The Centre for Market and Public Organisation 02/054, The Centre for Market and Public Organisation, University of Bristol, UK.
  56. Garrido, Nicolás & Mittone, Luigi, 2013. "An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 42(C), pages 24-30.
  57. Schulze, Günther G., 1991. "Stating import prices wrongly: Possibilities of tax and tariff evasion," Discussion Papers, Series II 138, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  58. Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021. "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research 264, arqus - Arbeitskreis Quantitative Steuerlehre.
  59. Jost, Peter-J., 1995. "Disclosure of Information and Incentives for Care," International Review of Law and Economics, Elsevier, vol. 15(1), pages 65-85, January.
  60. Hsiao-Chi Chen & Shi-Miin Liu & Chiung-Yun Chang, 2013. "Commitment or no-commitment to monitoring in emission tax systems?," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 15(2), pages 171-188, April.
  61. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  62. Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015. "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research 187, arqus - Arbeitskreis Quantitative Steuerlehre.
  63. Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010. "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers 2010-10, Universidad Torcuato Di Tella.
  64. James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
  65. 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.
  66. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee, 2006. "Experimental Evidence on Mixing Modes in Income Tax Evasion," Public Finance Review, , vol. 34(6), pages 663-686, November.
  67. Simon Halphen Boserup & Jori Veng Pinje, 2010. "Tax Evasion, Information Reporting, and the Regressive Bias Hypothesis," EPRU Working Paper Series 2010-13, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  68. Grottke, Markus & Lorenz, Johannes, 2017. "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-30-17, University of Passau, Faculty of Business and Economics.
  69. Amedeo Piolatto & Matthew D. Rablen, 2017. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
  70. Arguedas, Carmen, 1999. "Enviromental standards and costly monitoring," UC3M Working papers. Economics 6099, Universidad Carlos III de Madrid. Departamento de Economía.
  71. Wane, Waly, 2000. "Tax evasion, corruption, and the remuneration of heterogeneous inspectors," Policy Research Working Paper Series 2394, The World Bank.
  72. Lorenz, Johannes, 2017. "Population dynamics of tax avoidance with crowding effects," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-76-17, University of Passau, Faculty of Business and Economics.
  73. Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.
  74. Feng Xiong & Shaojie Xiang & Peng Jin, 2019. "Study On Computational Experiments Of C2c Tax Compliance Based On Information Of Cybermediaries," Advances in Complex Systems (ACS), World Scientific Publishing Co. Pte. Ltd., vol. 22(02), pages 1-29, March.
  75. Arindam Das-Gupta & Shanto Ghosh & Dilip Mookherjee, 2004. "Tax Administration Reform and Taxpayer Compliance in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 575-600, September.
  76. Erling Barth & Alexander W. Cappelen & Tone Ognedal, 2013. "Fair Tax Evasion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 38, pages 1-3.
  77. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  78. Neumärker, Bernhard & Pech, Gerald, 2010. "Penalties in the theory of equilibrium tax evasion: Solving King John's problem," The Constitutional Economics Network Working Papers 01-2010, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory.
  79. Andrew F. Daughety, 1992. "A Model Of Search And Shopping By Homogeneous Customers Without Price Precommitment By Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 1(3), pages 455-473, September.
  80. Nir Dagan & Yossi Tobol, 2005. "Tax evasion, informants, and optimal auditing policy," Economic theory and game theory 021, Nir Dagan.
  81. Ravikumar, B. & Zhang, Yuzhe, 2010. "Optimal Auditing in a Dynamic Model of Tax Compliance," MPRA Paper 23218, University Library of Munich, Germany.
  82. Kay Blaufus & Jonathan Bob & Philipp E. Otto & Nadja Wolf, 2017. "The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 561-580, July.
  83. Sussman, Nathan & Slivinski, Al, 2019. "Tax administration and compliance: evidence from medieval Paris," CEPR Discussion Papers 13512, C.E.P.R. Discussion Papers.
  84. Jordi Caballé & Ariadna Dumitrescu, 2016. "Disclosure of Corporate Tax Reports, Tax Enforcement, and Insider Trading," Working Papers 911, Barcelona School of Economics.
  85. Loss, Frederic & Malavolti-Grimal, Estelle & Verge, Thibaud & Berges-Sennou, Fabian, 2008. "European competition policy modernization: From notifications to legal exception," European Economic Review, Elsevier, vol. 52(1), pages 77-98, January.
  86. Alm, James & Shimshack, Jay, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
  87. Dan Thornton, 1992. "Discussion of “Fringe benefits and employee expenses: Tax planning and neutral tax policyâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 138-141, September.
  88. Bruno S. Frey & Reto Jegen, 2000. "Motivation Crowding Theory: A Survey of Empirical Evidence," CESifo Working Paper Series 245, CESifo.
  89. Heiko Gerlach, 2013. "Self-Reporting, Investigation, and Evidentiary Standards," Journal of Law and Economics, University of Chicago Press, vol. 56(4), pages 1061-1090.
  90. Fershtman, Chaim & Lipatov, Vilen, 2009. "Political Support and Tax Compliance: A Social Interaction Approach," CEPR Discussion Papers 7554, C.E.P.R. Discussion Papers.
  91. Roland Kirstein, 2014. "Doping, the Inspection Game, and Bayesian Enforcement," Journal of Sports Economics, , vol. 15(4), pages 385-409, August.
  92. Diller, Markus & Lorenz, Johannes, 2017. "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-29-17, University of Passau, Faculty of Business and Economics.
  93. Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
  94. Guzmán, Cristóbal & Riffo, Javiera & Telha, Claudio & Van Vyve, Mathieu, 2022. "A sequential Stackelberg game for dynamic inspection problems," European Journal of Operational Research, Elsevier, vol. 302(2), pages 727-739.
  95. Ken Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs 234, C.D. Howe Institute.
  96. Kotowski, Maciej H. & Weisbach, David A. & Zeckhauser, Richard J., 2014. "Signaling with Audits: Mimicry, Wasteful Expenditures, and Non-compliance in a Model of Tax Enforcement," Working Paper Series rwp14-001, Harvard University, John F. Kennedy School of Government.
  97. Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, 2013. "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers 1325, Athens University of Economics and Business.
  98. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  99. Kuhn, Michael & Siciliani, Luigi, 2008. "Upcoding and Optimal Auditing in Health Care (or The economics of DRG creep)," CEPR Discussion Papers 6689, C.E.P.R. Discussion Papers.
  100. Guzman, Cristobal & Riffo, Javiera & Telha, Claudio & Van Vyve, Mathieu, 2021. "A Sequential Stackelberg Game for Dynamic Inspection Problems," LIDAM Discussion Papers CORE 2021036, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  101. Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
  102. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
  103. Lipatov, Vilen, 2008. "Social Interaction in Tax Evasion," MPRA Paper 8829, University Library of Munich, Germany.
  104. Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
  105. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 01, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  106. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  107. Jellal, Mohamed, 2009. "Informal Sector and Taxation," MPRA Paper 17129, University Library of Munich, Germany.
  108. Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.
  109. Leif Appelgren, 2019. "Optimal auditing of social benefit fraud: a case study," Empirical Economics, Springer, vol. 56(1), pages 203-231, January.
  110. Lipatov, Vilen, 2003. "Evolution of Tax Evasion," MPRA Paper 966, University Library of Munich, Germany, revised 06 Dec 2005.
  111. Devdariani, Saba & Hirsch, Alexander V., 2023. "Voter attention and electoral accountability," Journal of Public Economics, Elsevier, vol. 224(C).
  112. Hsiao-Chi Chen & Shi-Miin Liu, 2005. "Dynamic Incentive Contracts under No-Commitment to Periodic Auditing and a Non-retrospective Penalty System," Journal of Economics, Springer, vol. 85(2), pages 107-139, August.
  113. Pierre Pestieau & Uri M. Possen & Steven M. Slutsky, 2004. "Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(2), pages 337-374, May.
  114. Jost, Peter-J, 2001. "Crime, coordination, and punishment: An economic analysis," International Review of Law and Economics, Elsevier, vol. 21(1), pages 23-46, March.
  115. Kim, Youngse, 2003. "Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1591-1616, August.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.