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Honesty in a Signaling Model of Tax Evasion

Pruzhansky, Vitaly - 2004

We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported income. The novelty of our approach lies in the way we define honesty. Specifically, we advocate the view that there are no absolutely honest taxpayers: all taxpayers may under...

Persistent link: https://www.econbiz.de/10010325501

The Market for liars: Reputation and auditor honesty

McLennan, Andrew; Park, In-Uck - 2003

In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a 'two-tier equilibrium' in which 'reputable' auditors refuse bribes offered by clients for fear of...

Persistent link: https://www.econbiz.de/10010332213

Independent auditors as fiscal gatekeepers

Franzoni, Luigi Alberto - 1997

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...

Persistent link: https://www.econbiz.de/10011608306

The economics of a "mixed blessing" effect: A case study of the Black Sea

Knowler, Duncan; Barbier, Edward B. - 2002

Nutrient enrichment of marine ecosystems is regarded as a pressing global environmental problem. For certain marine species it may be a mixed blessing, resulting in damaging ecosystem events, but contributing to primary productivity. Consequently, the impact of enrichment on fishery profits may...

Persistent link: https://www.econbiz.de/10011335671

Relative and absolute scarcity of nature: Assessing the roles of economics and ecology for biodiversity conservation

Baumgärtner, Stefan; Becker, Christian; Faber, Malte; … - 2004

definition of economics which is based on the concept of scarcity. Taking a closer look at this notion, we find that economics … scarcity, and show that this is not within the scope of economics, but has been a theme of ecology and ecological economics. We …. Against this background, we discuss the roles of economics and ecology for nature conservation. We conclude that the …

Persistent link: https://www.econbiz.de/10011422126

Materials, Capital, Direct/Indirect Substitution and Mass Balance Production Functions

van den Bergh, Jeroen C.J.M. - 1998

A foundation is provided for a correct and accurate analysis of the relationship between monetary values and physical dimensions in economic production. A distinction is proposed between direct and indirect substitution. Linked to this, a classification is offered of various types of...

Persistent link: https://www.econbiz.de/10010324469

The effects of pollution on open access fisheries: A case study of the Black Sea

Knowler, Duncan; Barbier, Edward B.; Strand, Ivar E. - 1997

There is now increasing recognition that the world's marine ecosystems, especially coastal areas and semi-enclosed seas, are suffering from degradation and modification due to human influences. One of the most serious problems is nutrient enrichment, which in the long term harms productivity and...

Persistent link: https://www.econbiz.de/10011608361

The Value of Culture: On the Relationship between Economics and Arts

Klamer, Arjo (contributor) - 1997

"de-moralized" the practice of economics, this book brings together economists, philosophers, historians, political …

Persistent link: https://www.econbiz.de/10011888546

Theories of social capital: Researchers behaving badly

Fine, Ben - 2010

Tracing the evolution of social capital since his highly acclaimed contribution of 2001 (Social Capital Versus Social Theory), Ben Fine consolidates his position as the world's leading critic of the concept. Fine forcibly demonstrates how social capital has expanded across the social sciences...

Persistent link: https://www.econbiz.de/10011903334

On the dynamics of capital accumulation across space

Camacho, Carmen; Zou, Benteng; Briani, Maya - 2005

We solve an optimal growth model in continuous space, continuous and bounded time. The optimizer chooses the optimal trajectories of capital and consumption across space and time by maximizing an objective function with both space and time discounting. We extract the corresponding Pontryagin...

Persistent link: https://www.econbiz.de/10010272542