In this paper, we present a review of the literature on optimal auditing of tax evasion and we fill some existing gaps with new results. The main contribution is to give a unified vision on the optimal audit policy when the Agency can pool the taxpayers as a function of the main activity they...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

This paper incorporates the strategic interactions between tax payers and fiscal authorities to the standard theory of fiscal evasion. The existence and (local) unicity of Nash equilibrium are demonstrated by the players' best responses. Through a numerical analysis, it is concluded that...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

Motorcycle taxis are classified as an informal mean of public transportation. Nonetheless, they have become the main source of income and transport for numerous people. They represent one of the main issues regarding transport safety and policy, which calls upon the necessity of generating...

En el presente trabajo se analiza el comportamiento individual frente al pago de impuestos, pero desde una óptica diferente a la comúnmente adoptada: la moral fiscal. Utilizando datos del Latinobarómetro (Corporación Latinobarómetro, 2005) para el Cono Sur, se estima la relación entre la...