Tax audits, fines and optimal tax evasion in a dynamic context

DOI10.1016/J.ECONLET.2012.05.043zbMath1254.91493OpenAlexW2091448423MaRDI QIDQ1925911

Francesco Menoncin, Rosella Levaggi

Publication date: 27 December 2012

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.econlet.2012.05.043

zbMATH Keywords

tax evasiontax ratesaudit processdynamic optimisationoptimal dynamic consumption

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Related Items (2)

Dynamic tax evasion with audits based on visible consumption ⋮ Tax evasion and uncertainty in a dynamic context

Cites Work

• Financial Modelling with Jump Processes
• Applied stochastic control of jump diffusions
• A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth

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