Nussim, Jacob; Tabbach, Avraham D. - 2008
-ante regulation (e.g. Pigouvian taxes) and ex-post punishment of avoidance. The main results of this paper are that (1) ex …-ante regulation, if feasible, reduces the incentives to engage in avoidance and consequently in crime; whereas (2) ex-post punishment … complements. As the control of avoidance through regulation or punishment can be designed into the legal system, the results of …