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.
- Language
-
Englisch
- Bibliographic citation
-
Series: Quaderni - Working Paper DSE ; No. 286
- Classification
-
Wirtschaft
- Event
-
Geistige Schöpfung
- (who)
-
Franzoni, Luigi Alberto
- Event
-
Veröffentlichung
- (who)
-
Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)
- (where)
-
Bologna
- (when)
-
1997
- DOI
-
doi:10.6092/unibo/amsacta/5024
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Franzoni, Luigi Alberto
- Alma Mater Studiorum - Università di Bologna, Dipartimento di Scienze Economiche (DSE)
Time of origin
- 1997
Other Objects (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
Fiscal rules, fiscal space and procyclical fiscal policy
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
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 Transfers and Fiscal Sustainability
Electoral competition as a determinant of fiscal decentralization
A Temporary VAT Cut as Unconventional 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
Fiscal rules, fiscal space and procyclical fiscal policy
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
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 Transfers and Fiscal Sustainability
Electoral competition as a determinant of fiscal decentralization
A Temporary VAT Cut as Unconventional 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
Fiscal rules, fiscal space and procyclical fiscal policy
Fiscal Policy as Credit Policy: Reassessing the Fiscal Spending vs. Private Debt Trade-Off
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 Transfers and Fiscal Sustainability
Electoral competition as a determinant of fiscal decentralization