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  • Search: subject:"optimal auditing"
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Year of publication
Subject
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optimal auditing 7 Tax avoidance 5 Theorie 5 Theory 5 tax evasion 5 Criminal tax law 4 Optimal auditing 4 Steuerstrafrecht 4 Steuervermeidung 4 Tax evasion 4 habit 4 indirect effects 4 network centrality 4 relative consumption 4 self comparison 4 social comparison 4 social networks 4 Cross-border tax evasion 3 Social network 3 Soziales Netzwerk 3 Steuerflucht 3 Steuermoral 3 Tax compliance 3 Consumer behaviour 2 Konsumentenverhalten 2 Tax administration 2 ex-post moral hazard 2 insurance fraud 2 learning 2 Agency theory 1 Außenprüfung 1 Betrug 1 Economics of insurance 1 Einkommensteuer 1 Financial audit 1 Financial statement audit 1 Finanzverwaltung 1 Fiscal administration 1 Fraud 1 Income tax 1
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Online availability
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Free 11
Type of publication
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Book / Working Paper 9 Article 2
Type of publication (narrower categories)
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Working Paper 7 Arbeitspapier 4 Graue Literatur 4 Non-commercial literature 4 Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
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Language
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English 9 Undetermined 2
Author
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Rablen, Matthew D. 7 Degl'Innocenti, Duccio Gamannossi 3 Aboutajdine, Reda 2 Picard, Pierre 2 Gamannossi degl Innocenti, Duccio 1 Gamannossi degl'Innocenti, Duccio 1 Gamannossi degl’Innocenti, Duccio 1 Macho-Stadler, Inés 1 Meyer-Brauns, Philipp 1 Pérez-Castrillo, David 1 degl'Innocenti, Duccio Gamannossi 1
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Institution
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Departament d'Economia i Història Econòmica, Universitat Autònoma de Barcelona 1 Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 1
Published in...
All
CESifo Working Paper 1 CESifo working papers 1 Discussion paper series / IZA 1 IFS Working Papers 1 IFS working paper 1 IZA Discussion Papers 1 Risks 1 Risks : open access journal 1 Sheffield economic research paper series 1 UFAE and IAE Working Papers 1 Working Papers / Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 1
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Source
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ECONIS (ZBW) 5 EconStor 4 RePEc 2
Showing 1 - 10 of 11
Cover Image
Tax evasion on a social network
Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - 2019
Persistent link: https://www.econbiz.de/10011978803
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Preliminary investigations for better monitoring: Learning in repeated insurance audits
Aboutajdine, Reda; Picard, Pierre - In: Risks 6 (2018) 1, pp. 1-22
Audit mechanisms frequently take place in the context of repeated relationships between auditor and auditee. This paper focuses attention on the insurance fraud problem in a setting where insurers repeatedly verify claims satisfied by service providers (e.g., affiliated car repairers or members...
Persistent link: https://www.econbiz.de/10011996574
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Cover Image
Tax Evasion on a Social Network
degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and relative to past consumption. The unique Nash...
Persistent link: https://www.econbiz.de/10011872120
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Cover Image
Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio; Rablen, Matthew D. - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10011873539
Saved in:
Cover Image
Preliminary investigations for better monitoring : learning in repeated insurance audits
Aboutajdine, Reda; Picard, Pierre - In: Risks : open access journal 6 (2018) 1, pp. 1-22
Audit mechanisms frequently take place in the context of repeated relationships between auditor and auditee. This paper focuses attention on the insurance fraud problem in a setting where insurers repeatedly verify claims satisfied by service providers (e.g., affiliated car repairers or members...
Persistent link: https://www.econbiz.de/10011811555
Saved in:
Cover Image
Tax evasion on a social network
Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash...
Persistent link: https://www.econbiz.de/10011853344
Saved in:
Cover Image
Tax evasion on a social network
Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10011865231
Saved in:
Cover Image
Tax avoidance and optimal income tax enforcement
Gamannossi degl'Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a …
Persistent link: https://www.econbiz.de/10012028695
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Cover Image
Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a …
Persistent link: https://www.econbiz.de/10011673198
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Optimal Auditing with Heterogeneous Audit Perceptions
Meyer-Brauns, Philipp - Max-Planck-Institut für Steuerrecht und öffentliche … - 2014
of a tax audit. When audits are inexpensive, differences in perceived audit risk lead to stricter optimal auditing in …
Persistent link: https://www.econbiz.de/10010990326
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