Singh, Ksh. Jhaljit - In: The Journal of International Trade & Economic Development 17 (2008) 1, pp. 37-67
This paper takes cognizance of existence of bribery-type corruption in the tax system. The study seeks to analyze the strategic interaction between a tax evader and a corrupt auditor within a given tax situation. An equilibrium bribe rule is derived for the situation where a tax evader comes...