Tax audits, fines and optimal tax evasion in a dynamic context

被引：10
|
作者：
Levaggi, Rosella [1 ]
Menoncin, Francesco [1 ]
机构：
[1] Univ Brescia, Dept Econ, I-25122 Brescia, Italy
来源：
ECONOMICS LETTERS | 2012年 / 117卷 / 01期
关键词：
Tax evasion; Dynamic optimisation; Tax rates; Audit process; Optimal dynamic consumption; PORTFOLIO CHOICE MODEL; COMPARATIVE STATICS; RATES;
D O I：
10.1016/j.econlet.2012.05.043
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In a dynamic optimisation framework we show that the optimal tax evasion can be either a positive or a negative function of the tax rate according to the form of the fine to be paid when evasion is detected. (C) 2012 Elsevier B.V. All rights reserved.
引用
收藏
页码：318 / 321
页数：4
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