Artikel
Tax evasion under behavioral structures
We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized fact according to which the choice to evade is subject to behavioral patterns.
- Sprache
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Englisch
- Erschienen in
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Journal: EconomiA ; ISSN: 1517-7580 ; Volume: 15 ; Year: 2014 ; Issue: 1 ; Pages: 30-40 ; Amsterdam: Elsevier
- Klassifikation
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Wirtschaft
Tax Evasion and Avoidance
Asymmetric and Private Information; Mechanism Design
Noncooperative Games
- Thema
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Tax evasion
Bayesian equilibrium
Behavioral consistency
- Ereignis
-
Geistige Schöpfung
- (wer)
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Pantoja, Gabriela S.
Penaloza, Rodrigo S.
- Ereignis
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Veröffentlichung
- (wer)
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Elsevier
- (wo)
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Amsterdam
- (wann)
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2014
- DOI
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doi:10.1016/j.econ.2014.03.002
- 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
- Artikel
Beteiligte
- Pantoja, Gabriela S.
- Penaloza, Rodrigo S.
- Elsevier
Entstanden
- 2014
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