Randomness in tax enforcement
dc.contributor.author | Scotchmer, Suzanne | en_US |
dc.contributor.author | Slemrod, Joel B. | en_US |
dc.date.accessioned | 2006-04-07T20:53:52Z | |
dc.date.available | 2006-04-07T20:53:52Z | |
dc.date.issued | 1989-02 | en_US |
dc.identifier.citation | Scotchmer, 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.uri | http://www.sciencedirect.com/science/article/B6V76-458X2GH-D/2/94c652ac75882dfabe2cbc48cfa65b43 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/28062 | |
dc.description.abstract | When 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.extent | 1038313 bytes | |
dc.format.extent | 3118 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.language.iso | en_US | |
dc.publisher | Elsevier | en_US |
dc.title | Randomness in tax enforcement | en_US |
dc.type | Article | en_US |
dc.rights.robots | IndexNoFollow | en_US |
dc.subject.hlbsecondlevel | Government Information | en_US |
dc.subject.hlbtoplevel | Government, Politics and Law | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | University of Michigan, Ann Arbor, MI 48109, USA | en_US |
dc.contributor.affiliationother | University of California, Berkeley, CA 94720, USA | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/28062/1/0000503.pdf | en_US |
dc.identifier.doi | http://dx.doi.org/10.1016/0047-2727(89)90009-1 | en_US |
dc.identifier.source | Journal of Public Economics | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
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