Showing 1 - 4 of 4
Persistent link: https://www.econbiz.de/10011566951
Persistent link: https://www.econbiz.de/10011642055
We solve the problem of a representative agent who maximises the expected present utility of his intertemporal consumption under the assumption that an optimal fraction of his wealth is hidden to the tax authorities (we show conditions under which evasion is expedient). Evasion affects the...
Persistent link: https://www.econbiz.de/10013014343
Although tax evasion and auditing are dynamic processes, they have been approached in a dynamic framework only recently. We argue that the decision to avoid taxes is dynamically embedded with consumption decisions, which in turn are driven by consumption habits. The model is cast in a dynamic...
Persistent link: https://www.econbiz.de/10012978922