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Randomness in tax enforcement

dc.contributor.authorScotchmer, Suzanneen_US
dc.contributor.authorSlemrod, Joel B.en_US
dc.date.accessioned2006-04-07T20:53:52Z
dc.date.available2006-04-07T20:53:52Z
dc.date.issued1989-02en_US
dc.identifier.citationScotchmer, Suzanne, Slemrod, Joel (1989/02)."Randomness in tax enforcement." Journal of Public Economics 38(1): 17-32. <http://hdl.handle.net/2027.42/28062>en_US
dc.identifier.urihttp://www.sciencedirect.com/science/article/B6V76-458X2GH-D/2/94c652ac75882dfabe2cbc48cfa65b43en_US
dc.identifier.urihttps://hdl.handle.net/2027.42/28062
dc.description.abstractWhen there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some randomness in assessed taxable income. Even if reducing randomness is costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the government's revenue stays fixed.en_US
dc.format.extent1038313 bytes
dc.format.extent3118 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypetext/plain
dc.language.isoen_US
dc.publisherElsevieren_US
dc.titleRandomness in tax enforcementen_US
dc.typeArticleen_US
dc.rights.robotsIndexNoFollowen_US
dc.subject.hlbsecondlevelGovernment Informationen_US
dc.subject.hlbtoplevelGovernment, Politics and Lawen_US
dc.description.peerreviewedPeer Revieweden_US
dc.contributor.affiliationumUniversity of Michigan, Ann Arbor, MI 48109, USAen_US
dc.contributor.affiliationotherUniversity of California, Berkeley, CA 94720, USAen_US
dc.description.bitstreamurlhttp://deepblue.lib.umich.edu/bitstream/2027.42/28062/1/0000503.pdfen_US
dc.identifier.doihttp://dx.doi.org/10.1016/0047-2727(89)90009-1en_US
dc.identifier.sourceJournal of Public Economicsen_US
dc.owningcollnameInterdisciplinary and Peer-Reviewed


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