Optimal auditing and insurance in a dynamic model of tax compliance
Year of publication: |
2012
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Authors: | Ravikumar, B. ; Zhang, Yuzhe |
Published in: |
Theoretical economics : TE ; journal of the Econometric Society. - New York, NY : Econometric Society, ISSN 1933-6837, ZDB-ID 2398911-7. - Vol. 7.2012, 2, p. 241-282
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Subject: | Außenprüfung | Tax audit | Optimale Besteuerung | Optimal taxation | Prinzipal-Agent-Theorie | Agency theory | Steuermoral | Tax compliance | Theorie | Theory |
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