Acconcia, Antonio; D'Amato, Marcello; Martina, Riccardo - Centro Studi di Economia e Finanza (CSEF) - 2003
In this paper we consider a simple economy where self interested taxpayers may have incentives to evade taxes and to escape sanctions, by bribing public officials in charge for tax collection. The level of monitoring and the level of corruption are endogenously determined assuming that the price...