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hal.structure.identifier
dc.contributor.authorRatto, Marisa*
hal.structure.identifierautre
dc.contributor.authorThomas, Richard*
hal.structure.identifierautre
dc.contributor.authorUlph, David*
dc.date.accessioned2010-09-10T09:13:29Z
dc.date.available2010-09-10T09:13:29Z
dc.date.issued2013-05
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/4728
dc.language.isoenen
dc.subjectoptimal audit ruleen
dc.subjecttax evasionen
dc.subjectsocial normen
dc.subjectopportunities to evadeen
dc.subject.ddc336en
dc.subject.classificationjelD.D8.D81en
dc.subject.classificationjelH.H2.H26en
dc.subject.classificationjelH.H3.H30en
dc.subject.classificationjelK.K4.K42en
dc.titleThe indirect effects of auditing taxpayersen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenIn this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the community. The evidence suggests that such indirect effects tend to outweigh the direct effect. However, current policy decisions of how to allocate investigation resources across different groups of taxpayers generally neglect the indirect effects, generating a potential resource misallocation issue. With the aim to clarify a possible mechanism through which the indirect effects work and hence to inform any policy recommendations, we model tax compliance as a social norm and decompose the total effect of an increase in the audit probability into a direct effect (increased expected fine) and a multiplier effect due to taxpayers’ interdependencies.en
dc.identifier.citationpages30en
dc.relation.isversionofjnlnamePublic Finance Review
dc.relation.isversionofjnlvol41
dc.relation.isversionofjnlissue3
dc.relation.isversionofjnldate2013-05
dc.relation.isversionofjnlpages317-333
dc.relation.isversionofdoi10.1177/1091142112448414
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherSage
dc.subject.ddclabelEconomie publiqueen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.identifierhal-01651143*
hal.version1*
hal.update.actionupdateMetadata*
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