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Albert-Ludwigs-Universität Freiburg im Breisgau >
Institut für Allgemeine Wirtschaftsforschung, Abteilung für Wirtschaftspolitik und Ordnungstheorie, Universität Freiburg >
The Constitutional Economics Network Working Papers, Universität Freiburg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/57635
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Neumärker, Bernhard | | en_US |
| dc.contributor.author | | Pech, Gerald | | en_US |
| dc.date.accessioned | | 2012-04-25 | | en_US |
| dc.date.accessioned | | 2012-04-26T14:45:34Z | | - |
| dc.date.available | | 2012-04-26T14:45:34Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/57635 | | - |
| dc.description.abstract | | We characterize equilibria of an income reporting game with bounded returns and no commitment where detected tax evaders are charged the maximally feasible amount. Introducing partial commitment to punishment relief eliminates multiplicity of equilibria. We identify a unique limit equilibrium where the poorest citizens evade, intermediate citizens are honest and the richest citizens are indifferent between evading and truth-telling. For small tax rates and auditing cost, committing to a discretionary punishment relief scheme increases expected tax revenue. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Albert-Ludwigs-Univ. Freiburg Freiburg | | en_US |
| dc.relation.ispartofseries | | The Constitutional Economics Network Working Papers 01-2010 | | en_US |
| dc.subject.jel | | D82 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | K42 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Tax evasion | | en_US |
| dc.subject.keyword | | signaling | | en_US |
| dc.subject.keyword | | optimal punishment | | en_US |
| dc.title | | Penalties in the theory of equilibrium tax evasion: Solving King John's problem | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 699902355 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| dc.identifier.repec | | RePEc:zbw:cenwps:012010 | | - |
| Appears in Collections: | | The Constitutional Economics Network Working Papers, Universität Freiburg
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