Arbeitspapier
Settlement in Tax Evasion Prosecution
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that provide statistical information about the taxpayers' true tax liability. The more informative the signal, the larger the additional expected revenue raised by the tax authority when using settlement as a policy tool.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 814
- Klassifikation
-
Wirtschaft
- Thema
-
enforcement of the law
settlement
tax evasion
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Macho-Stadler, Ines
Pérez-Castrillo, David
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2002
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 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
- Macho-Stadler, Ines
- Pérez-Castrillo, David
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2002
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