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.
Tax audits, fines and optimal tax evasion in a dynamic context
LEVAGGI, Rosella;MENONCIN, Francesco
2012-01-01
Abstract
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.File in questo prodotto:
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