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Most of the contributions to the optimal tax-enforcement literature assume that audits are perfect and always discover evaders. However, evasion often remains undetected. To reduce the probability of such a failure, governments invest resources to improve their tax administrations’ detection...
Persistent link: https://www.econbiz.de/10008642314
provided in terms of informational asymmetries, human capital externalities, and long planning horizons. Transparency is … utilization, learning outcomes, the dimensioning of education, and benefits and costs. Finally, suggestions for improved … transparency are considered. These involve devoting resources to research on the measurement of human capital externalities …
Persistent link: https://www.econbiz.de/10010428136
. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking …
Persistent link: https://www.econbiz.de/10011476365
. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking …
Persistent link: https://www.econbiz.de/10013026101
appear to be driven by informational externalities, especially for less competent public buyers purchasing technologically …
Persistent link: https://www.econbiz.de/10013542947
. Simulations with a least squares learning rule show that the one-shot model is a good approximation when the imprecision of …
Persistent link: https://www.econbiz.de/10013208654
. Simulations with a least squares learning rule show that the one-shot model is a good approximation when the imprecision of …
Persistent link: https://www.econbiz.de/10010734814
-term externalities of binge drinking. We find that these externalities are on average £4.9 billion per year ($7 billion), about £80 for …
Persistent link: https://www.econbiz.de/10010487532
-term externalities of binge drinking. We find that these externalities are on average $4.9 billion per year ($7 billion), about $80 for …
Persistent link: https://www.econbiz.de/10010479918
Despite decades of research on mechanism design and on many practical aspects of cost-benefit analysis, one of the most basic and ubiquitous features of regulation as actually implemented throughout the world has received little theoretical attention: exemptions for small firms. These firms may...
Persistent link: https://www.econbiz.de/10011772391