Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/159129
Authors: 
Franzoni, Luigi Alberto
Year of Publication: 
1997
Series/Report no.: 
Quaderni - Working Paper DSE 286
Abstract: 
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers` reports. The equilibrium of the market for gatekeepers` services is characterized, as well as taxpayers` and auditors` optimal behavior. The paper discusses the optimal structure of the gatekeeping regime and determines the conditions under which it is socially preferable to direct public enforcement.
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by-nc/3.0/
Document Type: 
Working Paper

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