Tax evasion and uncertainty in a dynamic context

We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static literature, greater uncertainty affects consumption, not the optimal tax evasion rule. Thus, audit and sanctions rather than fiscal uncertainty should be used to control tax evasion.

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Year of publication:	2015
Authors:	Bernasconi, Michele ; Levaggi, Rosella ; Menoncin, Francesco
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 126.2015, C, p. 171-175
Publisher:	Elsevier
Subject:	Optimal dynamic tax evasion \| Fiscal uncertainty \| Tax policy

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Type of publication:	Article
Classification:	H26 - Tax Evasion ; G11 - Portfolio Choice
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011189536