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DC Field | Value | Language |
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dc.contributor.author | Rablen, M | - |
dc.date.accessioned | 2013-01-07T15:10:56Z | - |
dc.date.available | 2013-01-07T15:10:56Z | - |
dc.date.issued | 2012 | - |
dc.identifier.citation | Economics and Finance Working Paper, Brunel University, 12-04, Feb 2012 | en_US |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/7100 | - |
dc.description.abstract | The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax. This paper offers an alternative examination of the privately optimal behavior of a tax authority tasked by government to maximize expected revenue. The tax authority is able to trade-off audit probability against audit effectiveness, but takes the fine rate as fixed in the short run. I find that the tax authority's privately optimal audit strategy does not maximize vol- untary compliance, and that voluntary compliance is non-monotonic as a function of the tax authority's budget. Last, the tax authority's privately optimal effective fine rate on undeclared tax does not exceed two at interior optima. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Brunel University | en_US |
dc.subject | Tax evasion | en_US |
dc.subject | Tax compliance | en_US |
dc.subject | Audit probability | en_US |
dc.subject | Audit effectiveness | en_US |
dc.subject | Revenue maximization | en_US |
dc.subject | Probability weighting | en_US |
dc.subject | Taxpayer uncertainty | en_US |
dc.title | Audit probability versus effectiveness: The Beckerian approach revisited | en_US |
dc.type | Article | en_US |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Active Staff | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/School of Social Sciences | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/School of Social Sciences/Economics and Finance | - |
Appears in Collections: | Economics and Finance Publications Dept of Economics and Finance Research Papers |
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