We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static literature, greater uncertainty affects consumption, not the optimal tax evasion rule. Thus, audit and sanctions rather than fiscal uncertainty should be used to control tax evasion
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, ove...
We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evas...
Assuming the government cannot fully observe either individual types or incomes and jointly picks op...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
Standard models of tax evasion use a static decision-under-uncertainty setting to determine how an i...
We study an intertemporal utility maximization problem where taxpayers can engage in both tax avoida...
Tax evasion is a widespread phenomenon in all economies, and assumes great significance in developin...
We study optimal dynamic tax evasion in the framework proposed by Lin and Yang (2001) and Dzhumashev...
Most tax evasion models are set in a timeless environment, though this is not suitable for a study o...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
In a dynamic optimisation framework we show that the optimal tax evasion can be either a positive or...
We solve the problem of a representative agent who maximises the expected present utility of his int...
I study the dynamic tax evasion program of a household with many sources of income. Contrary to the ...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The ...
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, ove...
We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evas...
Assuming the government cannot fully observe either individual types or incomes and jointly picks op...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
Standard models of tax evasion use a static decision-under-uncertainty setting to determine how an i...
We study an intertemporal utility maximization problem where taxpayers can engage in both tax avoida...
Tax evasion is a widespread phenomenon in all economies, and assumes great significance in developin...
We study optimal dynamic tax evasion in the framework proposed by Lin and Yang (2001) and Dzhumashev...
Most tax evasion models are set in a timeless environment, though this is not suitable for a study o...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
In a dynamic optimisation framework we show that the optimal tax evasion can be either a positive or...
We solve the problem of a representative agent who maximises the expected present utility of his int...
I study the dynamic tax evasion program of a household with many sources of income. Contrary to the ...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The ...
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, ove...
We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evas...
Assuming the government cannot fully observe either individual types or incomes and jointly picks op...
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