Singh, Ksh. Jhaljit - In: The Journal of International Trade & Economic Development 17 (2008) 1, pp. 37-67
strategic interaction between a tax evader and a corrupt auditor within a given tax situation. An equilibrium bribe rule is … are found where both parties adopting the agreed bribe rule, benefit from cheating the system In addition, the existence … the system, besides other results, we find that, in a bribe situation, the effect of neither the increase in penalty rate …