Arbeitspapier
Local Interaction in Tax Evasion
We study a model of tax evasion, where a flat-rate tax only finances the provision of public goods. Deciding on reported income, each individual takes into account that the less he reports, the higher is his private consumption but the lower is his moral satisfaction. The latter depends on his own current report and average previous reports of his neighbors. Under quite general assumptions, the steady state reported income is symmetric and the process converges to the steady state.
- ISBN
-
978-615-5024-34-4
- Sprache
-
Englisch
- Erschienen in
-
Series: IEHAS Discussion Papers ; No. MT-DP - 2011/4
- Klassifikation
-
Wirtschaft
Existence and Stability Conditions of Equilibrium
Tax Evasion and Avoidance
- Thema
-
tax evasion
steady state
asymptotic stability
symmetrization
networks
monotone maps
Steuervermeidung
Modellierung
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Garay, Barnabás M.
Simonovits, András
Tóth, János
- Ereignis
-
Veröffentlichung
- (wer)
-
Hungarian Academy of Sciences, Institute of Economics
- (wo)
-
Budapest
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Garay, Barnabás M.
- Simonovits, András
- Tóth, János
- Hungarian Academy of Sciences, Institute of Economics
Entstanden
- 2011
Ähnliche Objekte (12)
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Welfare Improving Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Welfare Improving Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Welfare Improving Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition
Tax overpayments, tax evasion, and book-tax differences