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  • Search: subject:"auditing rules"
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Year of publication
Subject
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auditing rules 4 contest 4 moral hazard 4 tax evasion 4 Auditing Policy 1 Auditing Rules 1 Commodity Tax 1
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Online availability
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Free 5
Type of publication
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Book / Working Paper 4 Article 1
Language
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English 3 Undetermined 2
Author
All
Bayer, Ralph-C 4 Arias, Roberto José 1
Institution
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School of Economics, University of Adelaide 4
Published in...
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School of Economics Working Papers 4 Revista de Economía y Estadística 1
Source
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RePEc 5
Showing 1 - 5 of 5
Cover Image
Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing
Bayer, Ralph-C - School of Economics, University of Adelaide - 2004
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have...
Persistent link: https://www.econbiz.de/10008520844
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A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources
Bayer, Ralph-C - School of Economics, University of Adelaide - 2004
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified. This setting is widely applicable for situations where fraudulent reporting with costly state verification takes place. However, we use...
Persistent link: https://www.econbiz.de/10008520849
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Cover Image
Reglas de selección para la fiscalización de Impuestos a las Ventas
Arias, Roberto José - In: Revista de Economía y Estadística XLII (2004) 2, pp. 29-62
In this paper we discuss the relevance of the major results found on the literature about optimal auditing rules to the … might be practical or non-economical issues that prevent tax administrations using optimal auditing rules. We conclude that …
Persistent link: https://www.econbiz.de/10008691945
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Cover Image
Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing
Bayer, Ralph-C - School of Economics, University of Adelaide - 2003
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have...
Persistent link: https://www.econbiz.de/10008520854
Saved in:
Cover Image
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources
Bayer, Ralph-C - School of Economics, University of Adelaide - 2003
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified. This setting is widely applicable for situations where fraudulent reporting with costly state verification takes place. However, we use...
Persistent link: https://www.econbiz.de/10008462865
Saved in:
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