We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized fact according to which the choice to evade is subject to behavioral patterns
Most tax policies that are based on tax-payer decision-making are drawn upon classical economic mode...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper investigates multi-item moral hazard with auditing contests.s Although the presented mode...
AbstractWe study the strategic interactions between the fiscal authority and the taxpayer regarding ...
In this paper we analyze a tax evasion game with taxpayers learning by imitation. If the authority c...
This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The ...
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, ev...
The paper reviews recent models that have applied the techniques of behavioural economics to the ana...
The work studies the effect of interactions between fiscal authorities and taxpayers on income tax e...
We propose a game-theoretic model analyzing the interaction between the State and any possible relat...
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority com...
We analyze the interaction between the tax authority, tax payers, and potential informants in a game...
We consider a static non-cooperative game theoretic model of tax evasion. Some concepts concerned wi...
Traditional models of tax enforcement assume that the decision to be tax compliant is the result of ...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
Most tax policies that are based on tax-payer decision-making are drawn upon classical economic mode...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper investigates multi-item moral hazard with auditing contests.s Although the presented mode...
AbstractWe study the strategic interactions between the fiscal authority and the taxpayer regarding ...
In this paper we analyze a tax evasion game with taxpayers learning by imitation. If the authority c...
This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The ...
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, ev...
The paper reviews recent models that have applied the techniques of behavioural economics to the ana...
The work studies the effect of interactions between fiscal authorities and taxpayers on income tax e...
We propose a game-theoretic model analyzing the interaction between the State and any possible relat...
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority com...
We analyze the interaction between the tax authority, tax payers, and potential informants in a game...
We consider a static non-cooperative game theoretic model of tax evasion. Some concepts concerned wi...
Traditional models of tax enforcement assume that the decision to be tax compliant is the result of ...
This paper adds to the economic-psychological research on tax compliance by experimentally testing a...
Most tax policies that are based on tax-payer decision-making are drawn upon classical economic mode...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper investigates multi-item moral hazard with auditing contests.s Although the presented mode...