haku: @indexterm TAXATION / yhteensä: 1872
viite: 361 / 1872
| Tekijä: | Macho-Stadler, I. Perez-Castrillo, J. D. |
| Otsikko: | Auditing with signals |
| Lehti: | Economica
2002 : FEB, VOL. 69:273, p. 1-20 |
| Asiasana: | Auditing Taxation Income tax |
| Kieli: | eng |
| Tiivistelmä: | The paper analyses the use of statistical information about taxpayers' incomes by tax audit authorities. The authors consider the design of the audit strategy when the tax authority can commit to it and has free access to a signal correlated with the optimal one when only self-reported income is considered. The main result postulates that the well-known regressive bias of revenue-maximizing audit rules may be reversed into a progressive one when signals are used. |
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