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Delegation as Commitment: The Case of Income Tax Audits

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Cited by:

  1. Friesen, Lana, 2006. "The social welfare implications of industry self-auditing," Journal of Environmental Economics and Management, Elsevier, vol. 51(3), pages 280-294, May.
  2. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  3. Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal Auditing with Scoring: Theory and Application to Insurance Fraud," Management Science, INFORMS, vol. 55(1), pages 58-70, January.
  4. Alessandro Fedele & Andrea Mantovani, 2008. "Complementarity, Coordination, and Credit," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 164(2), pages 230-253, June.
  5. Peter-J. Jost, 2023. "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, vol. 28(2), pages 463-496, June.
  6. Jean-Marc Bourgeon & Pierre Picard, 2014. "Fraudulent Claims and Nitpicky Insurers," American Economic Review, American Economic Association, vol. 104(9), pages 2900-2917, September.
  7. Jörg Schiller, 2006. "The Impact of Insurance Fraud Detection Systems," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 73(3), pages 421-438, September.
  8. Roider, Andreas, 2007. "Risk, Delegation, and Project Scope," IZA Discussion Papers 3117, Institute of Labor Economics (IZA).
  9. Dennis, Richard & Kirsanova, Tatiana, 2016. "Computing Markov-Perfect Optimal Policies In Business-Cycle Models," Macroeconomic Dynamics, Cambridge University Press, vol. 20(7), pages 1850-1872, October.
  10. van't Veld, Klaas & Kotchen, Matthew J., 2011. "Green clubs," Journal of Environmental Economics and Management, Elsevier, vol. 62(3), pages 309-322.
  11. Gregory Phelan, 2017. "Correlated Default and Financial Intermediation," Journal of Finance, American Finance Association, vol. 72(3), pages 1253-1284, June.
  12. Duncan, Alfred J. M. & Nolan, Charles, 2019. "Disputes, debt and equity," Theoretical Economics, Econometric Society, vol. 14(3), July.
  13. Kirchmaier, Thomas & Selvaggi, Mariano, 2006. "The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities," LSE Research Online Documents on Economics 24513, London School of Economics and Political Science, LSE Library.
  14. Rudolf Avenhaus & D. Marc Kilgour, 2004. "Efficient distributions of arms‐control inspection effort," Naval Research Logistics (NRL), John Wiley & Sons, vol. 51(1), pages 1-27, February.
  15. Lulfesmann, Christoph, 2002. "Partial monitoring, adverse selection, and the internal efficiency of the firm," International Journal of Industrial Organization, Elsevier, vol. 20(8), pages 1097-1118, October.
  16. Langberg, Nisan, 2008. "Optimal financing for growth firms," Journal of Financial Intermediation, Elsevier, vol. 17(3), pages 379-406, July.
  17. Jeffrey M. Lacker, 1989. "Limited commitment and costly enforcement," Working Paper 90-02, Federal Reserve Bank of Richmond.
  18. Scalera Domenico & Zazzaro Alberto, 2007. "The Unpleasant Effects of Price Deregulation in the European Third-Party Motor Insurance Market: A Theoretical Framework," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-30, October.
  19. Duncan, Alfred & Nolan, Charles, 2014. "Disputes, Debt and Equity," 2007 Annual Meeting, July 29-August 1, 2007, Portland, Oregon TN 2015-29, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  20. Nobuo Yoshida, 2000. "The Optimal Combination of Corruption Reforms: Is a Comprehensive Approach a Good Idea?," Econometric Society World Congress 2000 Contributed Papers 1335, Econometric Society.
  21. 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.
  22. 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.
  23. M. Martin Boyer, 2004. "Overcompensation as a Partial Solution to Commitment and Renegotiation Problems: The Case of Ex Post Moral Hazard," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 71(4), pages 559-582, December.
  24. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 259-273, May.
  25. Strausz, Roland, 2006. "Buried in paperwork: Excessive reporting in organizations," Journal of Economic Behavior & Organization, Elsevier, vol. 60(4), pages 460-470, August.
  26. 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.
  27. Pierre Picard, 2012. "Economic Analysis of Insurance Fraud," Working Papers hal-00725561, HAL.
  28. Anke S. Kessler, 2004. "Optimal Auditing in Hierarchical Relationships," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 160(2), pages 210-231, June.
  29. Khalil, Fahad & Lawarree, Jacques, 2001. "Catching the agent on the wrong foot: ex post choice of monitoring," Journal of Public Economics, Elsevier, vol. 82(3), pages 327-347, December.
  30. Thierry Pénard & Saïd Souam, 2002. "Collusion et politique de la concurrence en information asymétrique," Annals of Economics and Statistics, GENES, issue 66, pages 209-233.
  31. Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  32. Hideki Sato, 2011. "Raising Wages as a Strategy to Reduce Corruption," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 2(4), pages 56-63, December.
  33. Jost, Peter-J., 1997. "Regulatory enforcement in the presence of a court system," International Review of Law and Economics, Elsevier, vol. 17(4), pages 491-508, December.
  34. Michiel Bijlsma & Roel van Elk, 2008. "Opportunistic competition law enforcement," CPB Discussion Paper 110, CPB Netherlands Bureau for Economic Policy Analysis.
  35. Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
  36. Finkle, Aaron & Shin, Dongsoo, 2007. "Conducting inaccurate audits to commit to the audit policy," International Journal of Industrial Organization, Elsevier, vol. 25(2), pages 379-389, April.
  37. 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.
  38. 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.
  39. Itoh, Hideshi, 2001. "Job design and incentives in hierarchies with team production," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 36(1), pages 1-17, October.
  40. Debra J. Aron & Paul Olivella, 1991. "Bonuses and Penalties as Equilibrium Incentive Devices, with Application to Manufacturing Systems," Discussion Papers 932, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  41. David R. Finley, 1994. "Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 91-114, June.
  42. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
  43. Prat, Andrea & Halac, Marina, 2014. "Managerial Attention and Worker Engagement," CEPR Discussion Papers 10035, C.E.P.R. Discussion Papers.
  44. Amegashie, J. Atsu & Kutsoati, Edward, 2007. "(Non)intervention in intra-state conflicts," European Journal of Political Economy, Elsevier, vol. 23(3), pages 754-767, September.
  45. Barbara Schöndube-Pirchegger & Jens Robert Schöndube, 2015. "Full versus Partial Delegation in Multi-Task Agency," FEMM Working Papers 150017, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  46. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Tax Evasion and Corruption in Tax Administration," Public Economics 0310001, University Library of Munich, Germany.
  47. Martin Pollrich, 2017. "Mediated audits," RAND Journal of Economics, RAND Corporation, vol. 48(1), pages 44-68, March.
  48. 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.
  49. Spulber, Daniel F, 1992. "Economic Analysis and Management Strategy: A Survey," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 1(3), pages 535-574, Fall.
  50. 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.
  51. Boadway, Robin & Marchand, Maurice & Sato, Motohiro, 2004. "An optimal contract approach to hospital financing," Journal of Health Economics, Elsevier, vol. 23(1), pages 85-110, January.
  52. Hindriks, Jean, 1999. "On the incompatibility between revenue maximisation and tax progressivity1," European Journal of Political Economy, Elsevier, vol. 15(1), pages 123-140, March.
  53. Lang, Matthias & Wambach, Achim, 2013. "The fog of fraud – Mitigating fraud by strategic ambiguity," Games and Economic Behavior, Elsevier, vol. 81(C), pages 255-275.
  54. Levent Celik & Bilgehan Karabay & John McLaren, 2015. "When Is It Optimal to Delegate: The Theory of Fast-Track Authority," American Economic Journal: Microeconomics, American Economic Association, vol. 7(3), pages 347-389, August.
  55. Roland Strausz, 2001. "Mitigating Non-Contractability with Interim Randomization," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 157(2), pages 231-245, June.
  56. Bose, Pinaki, 1995. "Regulatory errors, optimal fines and the level of compliance," Journal of Public Economics, Elsevier, vol. 56(3), pages 475-484, March.
  57. 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.
  58. Kessler, Anke & Lülfesmann, Christoph & Schmitz, Patrick W., 2002. "Optimal Contracting in Agency with Verifiable Ex Post Information," CEPR Discussion Papers 3428, C.E.P.R. Discussion Papers.
  59. Kuhn, Michael & Siciliani, Luigi, 2013. "Manipulation and auditing of public sector contracts," European Journal of Political Economy, Elsevier, vol. 32(C), pages 251-267.
  60. 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.
  61. Choe, Chongwoo, 1998. "Contract design and costly verification games," Journal of Economic Behavior & Organization, Elsevier, vol. 34(2), pages 327-340, February.
  62. Lohmann, Susanne & Hopenhayn, Hugo, 1998. "Delegation and the Regulation of Risk," Games and Economic Behavior, Elsevier, vol. 23(2), pages 222-246, May.
  63. 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.
  64. Picard, Pierre, 1996. "Auditing claims in the insurance market with fraud: The credibility issue," Journal of Public Economics, Elsevier, vol. 63(1), pages 27-56, December.
  65. Cremer, Helmuth & Gahvari, Firouz, 1996. "Tax evasion and the optimum general income tax," Journal of Public Economics, Elsevier, vol. 60(2), pages 235-249, May.
  66. Gaia Garino & Peter Simmons, 2006. "Costly State Verification with Varying Risk Preferences and Liability," Journal of Economic Surveys, Wiley Blackwell, vol. 20(1), pages 71-110, February.
  67. G. Dionne & F. Giuliano & P. Picard, 2002. "Optimal auditing for insurance fraud," THEMA Working Papers 2002-32, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  68. 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.
  69. Michael L. Katz, 2006. "Observable Contracts as Commitments: Interdependent Contracts and Moral Hazard," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 15(3), pages 685-706, September.
  70. Nahum D. Melumad & Mark A. Wolfson & Amir Ziv, 1994. "Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 553-594, June.
  71. Guido Merzoni, 2008. "Observable and Renegotiable Contracts as Commitments to Cooperate," DISEIS - Quaderni del Dipartimento di Economia internazionale, delle istituzioni e dello sviluppo dis0801, Università Cattolica del Sacro Cuore, Dipartimento di Economia internazionale, delle istituzioni e dello sviluppo (DISEIS).
  72. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
  73. Aaron Finkle, "undated". "Obstructive Monitoring," Working Papers 14-05, Davidson College, Department of Economics.
  74. Heyes, Anthony & Kapur, Sandeep, 2011. "Regulatory attitudes and environmental innovation in a model combining internal and external R&D," Journal of Environmental Economics and Management, Elsevier, vol. 61(3), pages 327-340, May.
  75. Bénédicte Coestier & Nathalie Fombaron, 2003. "L'audit en assurance," THEMA Working Papers 2003-41, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  76. Gatsios, Konstantine & Karp, Larry, 1995. "Delegation in a general equilibrium model of customs unions," European Economic Review, Elsevier, vol. 39(2), pages 319-333, February.
  77. Heiko Gerlach, 2013. "Self-Reporting, Investigation, and Evidentiary Standards," Journal of Law and Economics, University of Chicago Press, vol. 56(4), pages 1061-1090.
  78. Ying Yan, 1997. "Credit rationing, bankruptcy cost, and the optimal debt contract for small business," Working Papers (Old Series) 9702, Federal Reserve Bank of Cleveland.
  79. Nicolas Boccard & Patrick Legros, 2017. "Audit Competition in Insurance Oligopolies," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 12(3), pages 371-399, September.
  80. Narayanan, V. G. & Davila, Antonio, 1998. "Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 255-282, June.
  81. François Cochard & Julie Le Gallo & Laurent Franckx, 2015. "Regulation Of Pollution In The Laboratory: Random Inspections, Ambient Inspections, And Commitment Problems," Bulletin of Economic Research, Wiley Blackwell, vol. 67(S1), pages 40-73, December.
  82. Roland Kirstein, 2014. "Doping, the Inspection Game, and Bayesian Enforcement," Journal of Sports Economics, , vol. 15(4), pages 385-409, August.
  83. Ying Yan, 1996. "Credit Rationing, Bankruptcy Cost, and Optimal Debt Contract for Small Business," Finance 9612003, University Library of Munich, Germany.
  84. David Epstein & Sharyn O'Halloran, 1999. "Asymmetric Information, Delegation, and the Structure of Policy-Making," Journal of Theoretical Politics, , vol. 11(1), pages 37-56, January.
  85. Franzoni, Luigi Alberto, 1998. "Independent auditors as fiscal gatekeepers1," International Review of Law and Economics, Elsevier, vol. 18(4), pages 365-384, December.
  86. Aaron Finkle & Dongsoo Shin, 2020. "Obstructive monitoring," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 29(4), pages 873-891, October.
  87. Kessler, Anke S., 2000. "On Monitoring and Collusion in Hierarchies," Journal of Economic Theory, Elsevier, vol. 91(2), pages 280-291, April.
  88. Parkash Chander, 2004. "Risk Aversion and Income Tax Enforcement," Econometric Society 2004 Far Eastern Meetings 531, Econometric Society.
  89. Saha, Atanu & Poole, Graham, 2000. "The economics of crime and punishment: An analysis of optimal penalty," Economics Letters, Elsevier, vol. 68(2), pages 191-196, August.
  90. Laurent Franckx, 2004. "Marginal Deterrence Through Ambient Environmental Inspections," Scottish Journal of Political Economy, Scottish Economic Society, vol. 51(4), pages 507-527, September.
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