search query: @indexterm Tax evasion / total: 119
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| Author: | Niepelt, D. |
| Title: | Timing tax evasion |
| Journal: | Journal of Public Economics
2005 : SEP, VOL 89:9-10, p. 1611-1637 |
| Index terms: | Taxation Tax evasion Models |
| Language: | eng |
| Abstract: | The paper proposes two alternative, dynamic explanations for interior tax evasion (here as: t-evn.) rates: First, fines increasing in the duration of an t-evn. spell, implying that the expected costs of t-evn. increase convexly with the time spent non-reporting, while the benefits increase linearly. Second, different vintages of income sources subject to aggregate risk and fixed costs when switched btw. t-evn. states. The dynamic approach yields a transparent representation of revenue losses and social costs due to t-evn., novel findings on the effect of policy on t-evn., and a tractable framework for the analysis of t-evn. dynamics. |
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