Rewarding good taxpayers, an effective mechanism?

In this paper, I examine the conditions under which rewarding honest taxpayers is an optimal mechanism to reduce tax evasion and improve collection. My theoretical model suggests that when it is expensive to audit contributors, and moral (or pecuniary) evasion cost is high enough, rewarding tax comp...

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Detalles Bibliográficos
Autor Principal: Cabra-Acela, Pedro A.
Formato: Desconocido (Unknown)
Lenguaje:Inglés (English)
Publicado: Universidad de los Andes, Facultad de Economía, CEDE 2021
Materias:
Acceso en línea:http://hdl.handle.net/1992/50296