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Optimal auditing and insurance in a dynamic model of tax compliance
Ravikumar, B.; Zhang, Yuzhe - 2011
We study the optimal auditing of a taxpayer’s income in a dynamic principal-agent model of hidden income. Taxpayers in our model initially have low income and stochastically transit to high income that is an absorbing state. A low-income taxpayer who transits to high income can underreport his...
Persistent link: https://www.econbiz.de/10009298093
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Using prediction models to design tax enforcement : incentives vs targeting
Paradisi, Matteo; Sartori, Elia - 2024
Persistent link: https://www.econbiz.de/10014578359
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Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies
Berger, Wolfram; Hokamp, Sascha; Seibold, Götz - In: Journal of public finance and public choice : JPFPC 36 (2021) 1, pp. 3-24
Persistent link: https://www.econbiz.de/10013172827
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When the agency wants too much : experimental evidence on unfair audits and tax compliance
Lancee, Bora; Rossel, Lucia; Kasper, Matthias - In: Journal of economic behavior & organization : JEBO 214 (2023), pp. 406-442
Persistent link: https://www.econbiz.de/10014478356
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Risk-based audits in a behavioral model
Hashimzade, Nigar; Myles, Gareth D. - In: Public finance review : PFR 45 (2017) 1, pp. 140-165
Persistent link: https://www.econbiz.de/10011703694
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Fundamental tax audit considerations
1981
Persistent link: https://www.econbiz.de/10000046793
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Bayesianische Steuerbehörden und das Tax Payer Puzzle
Kirstein, Roland - In: Ökonomische Analyse politischer Institutionen, (pp. 121-148). 2008
Persistent link: https://www.econbiz.de/10003791663
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Audit certainty, audit productivity, and taxpayer compliance
Alm, James; McKee, Michael J. - In: National tax journal 59 (2006) 4, pp. 801-816
Persistent link: https://www.econbiz.de/10003434661
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Bayesianische Steuerbehörden und das Tax Payer Puzzle
Kirstein, Roland - 2008
Persistent link: https://www.econbiz.de/10003621279
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The effect of perfect monitoring of matched income on sales tax compliance : an experimental investigation
Johnson, Cathleen; Masclet, David; Montmarquette, Claude - In: National tax journal 63 (2010) 1, pp. 121-148
Persistent link: https://www.econbiz.de/10003960025