کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5060107 1371796 2012 4 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax audits, fines and optimal tax evasion in a dynamic context
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Tax audits, fines and optimal tax evasion in a dynamic context
چکیده انگلیسی

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.

► We model capital tax evasion in a dynamic framework. ► The optimal dynamic tax evasion and consumption path are determined. ► We study the effect of fine and audit on the accumulation path. ► Optimal evasion may be either increasing or decreasing in the tax rate. ► The form of the penalty determines the sign of the above relationship.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economics Letters - Volume 117, Issue 1, October 2012, Pages 318-321
نویسندگان
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