Arbeitspapier
Independent Auditors as Fiscal Gatekeepers
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers` reports. The equilibrium of the market for gatekeepers` services is characterized, as well as taxpayers` and auditors` optimal behavior. The paper discusses the optimal structure of the gatekeeping regime and determines the conditions under which it is socially preferable to direct public enforcement.
- Sprache
-
Englisch
- Erschienen in
-
Series: Quaderni - Working Paper DSE ; No. 286
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Franzoni, Luigi Alberto
- Ereignis
-
Veröffentlichung
- (wer)
-
Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)
- (wo)
-
Bologna
- (wann)
-
1997
- DOI
-
doi:10.6092/unibo/amsacta/5024
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 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
- Franzoni, Luigi Alberto
- Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)
Entstanden
- 1997
Ähnliche Objekte (12)
Independent auditors as fiscal gatekeepers
The political economy of fiscal transparency and independent fiscal councils
The role of independent fiscal policy institutions
Inflation as a fiscal limit
Permanent budget surpluses as a fiscal regime
A Challenge for the G20: Globally Stipulated Debt Brakes and Transnational Independent Fiscal Supervisory Councils
A challenge for the G20: Globally stipulated debt brakes and transnational independent fiscal supervisory councils
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
A Temporary VAT Cut as Unconventional Fiscal Policy
Electoral competition as a determinant of fiscal decentralization
How is the Irish Fiscal Advisory Council Performing? An Independent Evaluation of the First Years of IFAC
Fiscal rules, fiscal space and procyclical fiscal policy
Independent auditors as fiscal gatekeepers
The political economy of fiscal transparency and independent fiscal councils
The role of independent fiscal policy institutions
Inflation as a fiscal limit
Permanent budget surpluses as a fiscal regime
A Challenge for the G20: Globally Stipulated Debt Brakes and Transnational Independent Fiscal Supervisory Councils
A challenge for the G20: Globally stipulated debt brakes and transnational independent fiscal supervisory councils
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
A Temporary VAT Cut as Unconventional Fiscal Policy
Electoral competition as a determinant of fiscal decentralization
How is the Irish Fiscal Advisory Council Performing? An Independent Evaluation of the First Years of IFAC
Fiscal rules, fiscal space and procyclical fiscal policy
Independent auditors as fiscal gatekeepers
The political economy of fiscal transparency and independent fiscal councils
The role of independent fiscal policy institutions
Inflation as a fiscal limit
Permanent budget surpluses as a fiscal regime
A Challenge for the G20: Globally Stipulated Debt Brakes and Transnational Independent Fiscal Supervisory Councils
A challenge for the G20: Globally stipulated debt brakes and transnational independent fiscal supervisory councils
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
A Temporary VAT Cut as Unconventional Fiscal Policy
Electoral competition as a determinant of fiscal decentralization
How is the Irish Fiscal Advisory Council Performing? An Independent Evaluation of the First Years of IFAC