Niepelt, Dirk - Institute for International Economic Studies (IIES), … - 2003
I study the dynamic tax evasion program of a household with many sources of income. Contrary to the previous literature …, I assume that the detection risk of tax evasion is uncorrelated across these sources. If detection triggers the … repayment of currently and previously evaded taxes, the marginal cost of evasion increases over time and the optimal duration of …