haku: @author Pestieau, P. / yhteensä: 15
viite: 11 / 15
| Tekijä: | Pestieau, P. Possen, U. Slutsky, S. |
| Otsikko: | The value of explicit randomization in the tax code |
| Lehti: | Journal of Public Economics
1998 : JAN, VOL. 67:1, p. 87-104 |
| Asiasana: | ECONOMICS UNCERTAINTY TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Consider individuals who draw income from the same random distribution but who differ in their risk aversion and who decide whether or not to report their income truthfully. The government chooses the tax structure including a random tax option, audit probabilities, and penalties on detected evaders to maximize expected ex post social welfare. High income individuals who do not evade then choose to pay either a given amount or draw from a random tax schedule. |
SCIMA