Rewards Versus Penalties: on a New Policy against Tax Evasion

The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying....

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Public finance quarterly 1991-01, Vol.19 (1), p.67-79
Hauptverfasser:	Falkinger, Josef, Walther, Herbert
Format:	Artikel
Sprache:	eng
Schlagworte:	Economic models Effects Fines & penalties Prevention Rewards Tax evasion Tax incentives Tax revenues Taxation Taxpayers Utility functions
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!