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Volumn 111, Issue 468, 2001, Pages 188-205

Performance-based wages in tax collection: The Brazilian tax collection reform and its effects

Author keywords

[No Author keywords available]

Indexed keywords

TAX REFORM; TAX SYSTEM; WAGE;

EID: 0035112537     PISSN: 00130133     EISSN: None     Source Type: Journal    
DOI: 10.1111/1468-0297.00594     Document Type: Article
Times cited : (42)

References (11)
  • 1
    • 0003375133 scopus 로고
    • Law enforcement, malfeasance and compensation of enforcers
    • Becker, G. and Stigler, G. (1974). 'Law enforcement, malfeasance and compensation of enforcers.' Journal of Legal Studies, vol. 3, pp. 1-18.
    • (1974) Journal of Legal Studies , vol.3 , pp. 1-18
    • Becker, G.1    Stigler, G.2
  • 2
    • 0000679627 scopus 로고
    • Taxes and bribery: The role of wages incentives
    • Besley, T. and McLaren, J. (1993). Taxes and bribery: the role of wages incentives.' ECONOMIC JOURNAL, vol. 103, pp. 119-41.
    • (1993) Economic Journal , vol.103 , pp. 119-141
    • Besley, T.1    McLaren, J.2
  • 3
    • 0002945168 scopus 로고
    • Corruption in tax administration
    • Chander, P. and Wide, L. (1992). 'Corruption in tax administration.' Journal of Public Economics, vol. 49, pp. 333-49.
    • (1992) Journal of Public Economics , vol.49 , pp. 333-349
    • Chander, P.1    Wide, L.2
  • 7
    • 0000488111 scopus 로고
    • Delegation as commitment: The case of income tax audits
    • Melumad, N. and Mookherjee, D. (1989). 'Delegation as commitment: the case of income tax audits.' Rand Journal of Economics, vol. 20, pp. 139-63.
    • (1989) Rand Journal of Economics , vol.20 , pp. 139-163
    • Melumad, N.1    Mookherjee, D.2
  • 8
    • 0005947116 scopus 로고
    • Dynamic inconsistency of performance-based wages in tax collection: An example
    • Forthcoming
    • Menezes, F. M. (1995). 'Dynamic inconsistency of performance-based wages in tax collection: an example.' Forthcoming in Public Finance.
    • (1995) Public Finance
    • Menezes, F.M.1
  • 9
    • 84959809571 scopus 로고
    • Optimal auditing, insurance, and redistribution
    • Mookherjee, D. and Png, I. P. L. (1989). 'Optimal auditing, insurance, and redistribution.' Quarterly Journal of Economics, vol. 103, pp. 399-415.
    • (1989) Quarterly Journal of Economics , vol.103 , pp. 399-415
    • Mookherjee, D.1    Png, I.P.L.2
  • 10
    • 0001750070 scopus 로고
    • Corruptible law enforcers: How should they be compensated?
    • Mookherjee, D. and Png, I. P. L. (1995). 'Corruptible law enforcers: how should they be compensated?' ECONOMIC JOURNAL, vol. 105, pp. 145-59.
    • (1995) Economic Journal , vol.105 , pp. 145-159
    • Mookherjee, D.1    Png, I.P.L.2
  • 11
    • 0009773212 scopus 로고    scopus 로고
    • When is corruption harmful?
    • Background paper for the World Bank's 1997 World Development Report
    • Rose-Ackerman, S. (1996). 'When is corruption harmful?' Background paper for the World Bank's 1997 World Development Report, The State in a Changing World.
    • (1996) The State in a Changing World
    • Rose-Ackerman, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.