Previous work on income tax evasion has assumed that taxpayers are dishonest, while tax collectors are honest. Such a clear 'moral' asymmetry is seldom observed in developing countries. The present paper shows how corruption depends on the type of (corruption detection mechanisms in) society, and the incentives which can be designed to ensure honesty or increase net revenue. It also sheds light on the puzzle of why governments ignore the implications...
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详细
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1987/05/01
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部门工作文件
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DRD271
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1
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1
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2010/07/01
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Disclosed
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Tax evasion, corruption, and administration : monitoring the people's agents under symmetric dishonesty
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effective tax rate