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...

Full description

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/