Везде
MODEL OF RATIONAL BEHAVIOR OF THE TAXPAYER
Table of contents
Annotation Estimate Publication content
References Comments
Share
QR
Metrics
MODEL OF RATIONAL BEHAVIOR OF THE TAXPAYER
Annotation
PII
S042473880000616-6-1
Publication type
Article
Status
Published
Authors
Vladimir Tsurikov 
Edition
Issue №2
Pages
3-11
Abstract
An economic and mathematical model of the taxpayer's behavior that maximizes its winnings by choosing the scale of tax evasion is constructed. The relation between the average tax rates, penalties and other costs of tax evasion, on the one hand, and incentives of an economic agent, the value of public wealth and corruption, on the other hand.
Date of publication
01.04.2007
Number of purchasers
0
Views
877
Readers community rating
0.0 (0 votes)
Cite   Download pdf
1

References



Additional sources and materials

Vishnevskij V., Vetkin A. (2004): Uklonenie ot uplaty nalogov i ratsional'nyj vybor nalogoplatel'schika // Vopr. ehkonomiki. № 2.
 
 Levin M.I., Tsirik M.L. (1998): Matematicheskie modeli korruptsii // Ehkonomika i mat. metody. T. 34. № 4.
 
 Polterovich V.M. (1998): Faktory korruptsii // Ehkonomika i mat. metody. T. 34. № 1.
 
 Sokolovskij L.E. (1989): Podokhodnyj nalog i ehkonomicheskoe povedenie // Ehkonomika i mat. metody. T. 25. № 4.
 
 Allingam M.G., Sandmo A. (1972): Income Tax Evasion: A Theoretical Analysis // J. of Public Econ. № 1. Andreoni J., Erard B., Feinstein J. (1998): Tax Compliance // J. of Econ. Literature. Vol. 36. № 2.
 
 Chander P., Wilde L. (1992): Corruption in Tax Administration // J. of Polit. Econ. № 49.
 
 Slemrod J., Yitzhaki S. (2000): Tax Avoidance, Evasion and Administration. NBER Working Paper № 7473. Yitzhaki S. (1974): A Note on Income Tax Evasion: A Theoretical Analysis // J. of Public Econ. № 3.


Yitzhaki S. (1974): A Note on Income Tax Evasion: A Theoretical Analysis // J. of Public Econ. № 3.

Comments

No posts found

Write a review
Translate