Auditing ghosts by prosperity signals

Economics Bulletin

Volumn 8, Issue 1, 2003, Pages

  Yaniv, Gideon ^a  

^a National Insurance Institute of Israel   (Israel)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 75949086393     PISSN: None     EISSN: 15452921     Source Type: Journal    
DOI: None     Document Type: Article

References (9)

1. Chaudhuri, P.R. (1997) "Dynamic Auditing" Keio Economic Studies 34, 1-15.
2. Cowell, F.A. (1990) Cheating the Government, MIT Press: Cambridge, Mass.
3. Cowell, F.A., and J.P.F. Gordon (1997) "Auditing with 'Ghosts', in The Economics of Organized Crime by G. Fiorentini and S. Peltzman, Eds., Cambridge University Press, 185-196.
4. Crane, S.E. and F. Nourzad (1993) "An Empirical Analysis of Factors that Distinguish Those Who Evade on Their Tax Return from Those Who Choose Not to File a Return", Paper presented at the 49th Congress of the International Institute of Public Finance, August 23-26, Berlin.
5. Erard, B. and C-C Ho (1999) "Searching for Ghosts: Who are the Nonfilers and How much Tax Do They Owe? "Working paper 99-11, Department of Economics, Carleton University, Canada.
6. Reinganum, J. F., and L.L. Wilde (1985) "Income Tax Compliance in a Principal-Agent Framework" Journal of Public Economics 26, 1-18.
7. Wilkenfeld, H.C. (1973) Taxes and People in Israel, Harvard University Press: Cambridge.
8. Yaniv, G. (2001) "Revenge, Tax Informing, and the Optimal Bounty" Journal of Public Economic Theory 3, 225-33.
9. Yaniv, G. (1988) "Withholding and Non-Withheld Tax Evasion" Journal of Public Economics 35, 183-204.