IDEAS home Printed from https://ideas.repec.org/p/ces/ceswps/_189.html
   My bibliography  Save this paper

Harassment, Corruption and Economic Policy

Author

Listed:
  • Sugata Marjit
  • Vivekananda Mukherjee
  • Arijit Mukherjee

Abstract

This paper introduces "harassment" in a model of bribery and corruption. We characterize the harassment equilibrium and show that taxpayers with all possible levels of income participate in such an equilibrium. Harassment has a regressive bias. Harassment cost as such may not affect tax revenue. However, when the decision to file tax-returns is endogenized, harassment cost can affect the filing pattern and hence the revenue collection. We study the nature of the equilibrium under imperfect information when different types of taxpayers and different types of auditors are introduced in the system.

Suggested Citation

  • Sugata Marjit & Vivekananda Mukherjee & Arijit Mukherjee, 1999. "Harassment, Corruption and Economic Policy," CESifo Working Paper Series 189, CESifo.
    • Handle: RePEc:ces:ceswps:_189
    as

    Download full text from publisher

    File URL: https://www.cesifo.org/DocDL/cesifo_wp189.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Corruption; Harassment; Filing;
    All these keywords.

    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:ces:ceswps:_189. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/cesifde.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.