| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 10367509 | Decision Support Systems | 2012 | 21 Pages |
Abstract
⺠We propose a parametric Markov-based DSS model for tax evasion by Greek firms. ⺠An alternate tax option used by the government raises the incentive for tax evasion. ⺠We compute the firm's optimal behavior given the parameters of the tax system. ⺠Our model is used to identify tax parameters which are effective and fair. ⺠In today's setting, it is optimal for a risk-neutral rational firm to evade taxes.
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Physical Sciences and Engineering
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Authors
N.D. Goumagias, D. Hristu-Varsakelis, A. Saraidaris,