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...
- Autores:
-
Cabra-Acela, Pedro A.
- Tipo de recurso:
- Work document
- Fecha de publicación:
- 2021
- Institución:
- Universidad de los Andes
- Repositorio:
- Séneca: repositorio Uniandes
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.uniandes.edu.co:1992/50296
- Acceso en línea:
- http://hdl.handle.net/1992/50296
- Palabra clave:
- Tax evasion
Good taxpayer
Rewards
Fiscal policy
Argentina
H21, H26, H30
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/