XIAO, TINGTING; LIU, KE; LAI, KIN KEUNG - In: Asia-Pacific Journal of Operational Research (APJOR) 31 (2014) 03, pp. 1450017-1
We mainly study a taxpayer's optimal strategies of tax evasion and its relevant properties, in order to deduce some effective suggestions and theoretical bases for the tax authority to restrain tax evasion. Based on the Christiansen static model of tax evasion, we formulate a two-period model...