Tax evasion and auditing in a federal economy

International Tax and Public Finance

Volumn 12, Issue 4, 2005, Pages 515-531

  Stö, Sven ^a   Traxler, Christian ^a  

^a UNIVERSITY OF MUNICH   (Germany)

Author keywords

Auditing; Fiscal competition; Fiscal equalization; Tax evasion

Indexed keywords

EID: 23744487770     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-005-1542-0     Document Type: Conference Paper

References (19)

1. Arbeitnehmerkammer Bremen (2001). "Steuerliche Betriebsprüfung 1999 im Ländervergleich".
2. Baretti, C., B. Huber and K. Lichtblau. (2002). "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance 9, 631-649.
3. Bordignon, M., P. Manasse and G. Tabellini. (2001). "Optimal Regional Redistribution Under Asymmetric Information," American. Economic Review 91(3), 709-723.
4. Bucovestsky, S. (1991). "Asymmetric Tax Competition," Journal of Urban Economic 30, 167-181.
5. Crabbé, K., B. Janssen and H. Vandenbussche. (2004). "Is there regional tax competition? Firm level evidence for Belgium". CEPR Discussion Paper No. 4721.
6. Cremer, H. and F. Gahvari. (1993). "Tax evasion and optimal commodity taxation," Journal of Public Economics 50, 261-275.
7. Cremer, H. and F. Gahvari. (2000). "Tax Evasion, Fiscal Competition and Economic Integration," European Economic Review 44, 1633-1657.
8. Kanbur, R. and M. Keen. (1993). "Jeux sans frontières: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review 83(4), 877-892.
9. Knight, J. and Li, S. (1999). "Fiscal Decentralization: Incentives, Redistribution and Reform in China," Oxford Development Studies 27, 5-32.
10. Köthenbürger, M. (2002). "Tax Competition and Fiscal Equalization," International Tax and Public Finance 9, 391-408.
11. Kolm, S. (1973). "A Note on Optimal Tax Evasion," Journal of Public Economics 2, 265-270.
12. Lenk, Th., H. Fuge and F. Schneider. (1998). "Zurück zu mehr Föderalismus: Ein Vorschlag zur Neugestaltung des Finanzausgleichs in der BRD unter besonderer Berücksichtigung der ökonomischen Theorie der Politik". Working Paper 9805, Department of Economics, Johannes Kepler University Linz.
13. Oates, W. (1972). Fiscal federalism. New York: Harcourt Brace Jovanovich.
14. Reinganum, J. and L. Wilde. (1986). "Equilibrium Verification and Reporting Policies in a Model of Tax Compliance", International Economic Review 27(3), 739-760.
15. Schneider, F. and D. Enste. (2000). "Shadow Economies: Size, Causes and Consequences," Journal of Economic Literature 38(1), 77-114.
16. Slemrod, J. and S. Yitzhaki. (1987). "The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics 89(2), 183-192.
17. Wildasin, D. (1989). "Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy," Journal of Urban Economics 25, 193-212.
18. Yitzhaki, S. (1974). "A Note on Income Tax Evasion: A Theoretical Analysis," Journal of Public Economics 3, 201-202.
19. Zodrow, G. and Mieszkowski. (1986). "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," Journal of Urban Economics 19, 356-370.