Tax audits, fines and optimal tax evasion in a dynamic context

被引：10

作者：

Levaggi, Rosella ^{[1
]}

Menoncin, Francesco ^{[1
]}

机构：

[1] Univ Brescia, Dept Econ, I-25122 Brescia, Italy

来源：

ECONOMICS LETTERS | 2012年 / 117卷 / 01期

关键词：

Tax evasion; Dynamic optimisation; Tax rates; Audit process; Optimal dynamic consumption; PORTFOLIO CHOICE MODEL; COMPARATIVE STATICS; RATES;

D O I：

10.1016/j.econlet.2012.05.043

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In a dynamic optimisation framework we show that the optimal tax evasion can be either a positive or a negative function of the tax rate according to the form of the fine to be paid when evasion is detected. (C) 2012 Elsevier B.V. All rights reserved.

引用

页码：318 / 321

页数：4

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