Similar Search Results

Using prediction models to design tax enforcement : incentives vs targeting

Paradisi, Matteo; Sartori, Elia - 2024

Persistent link: https://www.econbiz.de/10014578359

Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis

Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - 2001

Persistent link: https://www.econbiz.de/10001581570

Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis

Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - 2001

Persistent link: https://www.econbiz.de/10001584011

The optimal deterrence of tax evasion : the trade-off between information reporting and audits

Kuchumova, Yulia - In: Journal of public economics 145 (2017), pp. 162-180

Persistent link: https://www.econbiz.de/10011745232

Tax audits, tax rewards and labour market outcomes

Lisi, Gaetano - In: Economies : open access journal 11 (2023) 2, pp. 1-12

This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...

Persistent link: https://www.econbiz.de/10014230714