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Other ORP type . 2020

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Optimal audit policies with heterogeneous agents

Name: Optimal audit policies with heterogeneous agents
Creator: Fernando Garcia Alvarado

appsOther research productkeyboard_double_arrow_right Other ORP type 01 Jan 2020 Italy English Funded by:EC | ExSIDE

Authors: Fernando Garcia Alvarado;

handle: 10278/3732394

Optimal audit policies with heterogeneous agents

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67 references, page 1 of 7

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1 (3-4), 323{338.

Alm, J., Bloomquist, K. M., & McKee, M. (2017). When you know your neighbour pays taxes: Information, peer e ects and tax compliance. Fiscal Studies , 38 , 587{613. [OpenAIRE]

Alm, J., Jackson, B., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal , 45 (1), 107{14.

Alm, J., Jackson, B. R., & McKee, M. (2009). Getting the word out: Enforcement information dissemination and compliance behavior. Journal of Public Economics , 93 (3-4), 392{402. [OpenAIRE]

Alm, J., Mcclelland, G., & Schulze, W. (1992). Why do people pay taxes? Journal of Public Economics , 48 , 21{38.

Andrei, A. L., Comer, K., & Koehler, M. (2014). An agent-based model of network e ects on tax compliance and evasion. Journal of Economic Psychology , 40 (C), 119{133.

Andreoni, J., Feinstein, J., & Erard, B. (1998). Tax compliance. Journal of Economic Literature, 36 , 818{860.

Arcand, J.-L., & Rota-Graziosi, G. (2005, 01). Tax compliance and rank dependent expected utility. The Geneva Risk and Insurance Review , 30 , 57{69. [OpenAIRE]

Ashby, J., Webley, P., & Haslam, S. (2009). The role of occupational taxpaying cultures in taxpaying behaviour and attitudes. Journal of Economic Psychology , 30 , 216{227.

Baldry, J. C. (1986). Tax evasion is not a gamble: A report on two experiments. Economics Letters , 22 (4), 333{335.

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