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DC Field | Value | Language |
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dc.contributor.author | Rablen, MD | - |
dc.date.accessioned | 2014-09-09T14:54:57Z | - |
dc.date.available | 2014-09-09T14:54:57Z | - |
dc.date.issued | 2014 | - |
dc.identifier.citation | Journal of Public Economic Theory, 16(2), 322 - 342, 2014 | en_US |
dc.identifier.issn | 1097-3923 | - |
dc.identifier.uri | http://onlinelibrary.wiley.com/doi/10.1111/jpet.12062/abstract | en |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/9050 | - |
dc.description | This is the accepted version of the following article: RABLEN, M. D. (2014), Audit Probability versus Effectiveness: The Beckerian Approach Revisited. Journal of Public Economic Theory, 16: 322–342, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/jpet.12062/abstract. | en_US |
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 voluntary compliance, and that voluntary compliance is nonmonotonic as a function of the tax authority's budget. Finally, 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 | Wiley | 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 | Reveneu 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 |
dc.identifier.doi | http://dx.doi.org/10.1111/jpet.12062 | - |
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pubs.organisational-data | /Brunel/Brunel Staff by College/Department/Division/College of Business, Arts and Social Sciences/Dept of Economics and Finance | - |
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Appears in Collections: | Economics and Finance Dept of Economics and Finance Research Papers |
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