Tax evasion under random audits with uncertain detection

Economics Letters

Volumn 88, Issue 1, 2005, Pages 97-100

  Snow, Arthur ^a   Warren Jr , Ronald S ^a  

^a UNIVERSITY OF GEORGIA   (United States)

Author keywords

Absolute prudence; Audit effectiveness; Downside risk aversion; Tax evasion penalty rates

Indexed keywords

EID: 19144371691     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.econlet.2004.12.026     Document Type: Article

References (10)

1. M.G. Allingham A. Sandmo Income tax evasion: A theoretical analysis Journal of Public Economics 1 1972 323-338
2. J. Alm Uncertain tax policies, individual behavior, and welfare American Economic Review 78 1988 237-245
3. J. Andreoni B. Erard J. Feinstein Tax compliance Journal of Economic Literature 36 1998 818-860
4. R.K. Gordon Law of tax administration and procedure in: V. Thuronyi (Ed.) Tax Law Design and Drafting vol. 1 1996 International Monetary Fund Washington 95-134
5. M.S. Kimball Precautionary saving in the small and in the large Econometrica 58 1990 53-73
6. C.F. Menezes C. Geiss J. Tressler Increasing downside risk American Economic Review 70 1980 921-932
7. M. Rothschild J.E. Stiglitz Increasing risk: II. Its economic consequences Journal of Economic Theory 3 1971 66-84
8. S. Scotchmer J. Slemrod Randomness in tax enforcement Journal of Public Economics 38 1989 17-32
9. U. Segal A. Spivak First order versus second order risk aversion Journal of Economic Theory 51 1990 111-125
10. S. Yitzhaki A note on "Income taxation: A theoretical analysis" Journal of Public Economics 3 1974 201-202