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Volumn 26, Issue 3, 2006, Pages 323-335

Optimal fines and auditing when wealth is costly to observe

Author keywords

Auditing; Fines; Misrepresentation of wealth; Penalties; Public enforcement

Indexed keywords


EID: 33847074524     PISSN: 01448188     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.irle.2006.11.004     Document Type: Article
Times cited : (17)

References (10)
  • 1
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    • Controlling corporate misconduct: An analysis of corporate liability regimes
    • Arlen J., and Kraakman R. Controlling corporate misconduct: An analysis of corporate liability regimes. New York University Law Review 72 (1997) 687-779
    • (1997) New York University Law Review , vol.72 , pp. 687-779
    • Arlen, J.1    Kraakman, R.2
  • 3
    • 38248998729 scopus 로고
    • Are fines more efficient than imprisonment?
    • Chu C.Y.C., and Jiang N. Are fines more efficient than imprisonment?. Journal of Public Economics 51 (1993) 391-413
    • (1993) Journal of Public Economics , vol.51 , pp. 391-413
    • Chu, C.Y.C.1    Jiang, N.2
  • 5
    • 0032455187 scopus 로고    scopus 로고
    • Optimal law enforcement and imperfect information when wealth varies among individuals
    • Garoupa N. Optimal law enforcement and imperfect information when wealth varies among individuals. Economica 65 (1998) 479-490
    • (1998) Economica , vol.65 , pp. 479-490
    • Garoupa, N.1
  • 6
    • 0001353815 scopus 로고
    • Optimal law enforcement with self-reporting of behavior
    • Kaplow L., and Shavell S. Optimal law enforcement with self-reporting of behavior. Journal of Political Economy 102 (1994) 583-606
    • (1994) Journal of Political Economy , vol.102 , pp. 583-606
    • Kaplow, L.1    Shavell, S.2
  • 7
    • 0031161708 scopus 로고    scopus 로고
    • Incentive compatibility constraints as an explanation for the use of prison sentences instead of fines
    • Levitt S. Incentive compatibility constraints as an explanation for the use of prison sentences instead of fines. International Review of Law and Economics 17 (1997) 179-192
    • (1997) International Review of Law and Economics , vol.17 , pp. 179-192
    • Levitt, S.1
  • 8
    • 0348041831 scopus 로고    scopus 로고
    • The economics of enforcement
    • Bose A., Rakshit M., and Sinha A. (Eds), Oxford University Press, New Delhi
    • Mookherjee D. The economics of enforcement. In: Bose A., Rakshit M., and Sinha A. (Eds). Issues in economic theory and policy, essays in honor of Tapas Majumdar (1997), Oxford University Press, New Delhi 202-249
    • (1997) Issues in economic theory and policy, essays in honor of Tapas Majumdar , pp. 202-249
    • Mookherjee, D.1
  • 9
    • 33645946060 scopus 로고    scopus 로고
    • The optimal use of fines and imprisonment when wealth is unobservable
    • Polinsky A.M. The optimal use of fines and imprisonment when wealth is unobservable. Journal of Public Economics 90 (2006) 823-835
    • (2006) Journal of Public Economics , vol.90 , pp. 823-835
    • Polinsky, A.M.1
  • 10
    • 0000063074 scopus 로고
    • A note on optimal fines when wealth varies among individuals
    • Polinsky A.M., and Shavell S. A note on optimal fines when wealth varies among individuals. American Economic Review 81 (1991) 618-621
    • (1991) American Economic Review , vol.81 , pp. 618-621
    • Polinsky, A.M.1    Shavell, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.