Cerqueti, Roy; Coppier, Raffaella - In: European Journal of Law and Economics 39 (2015) 2, pp. 355-373
Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery. In detail, we...