Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?

Article, Preprint French OPEN
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; Villeval, Marie Claire;
(2014)
  • Publisher: HAL CCSD
  • Subject: JEL : C - Mathematical and Quantitative Methods/C.C9 - Design of Experiments/C.C9.C91 - Laboratory, Individual Behavior | fraude sociale | fraude fiscale | JEL : I - Health, Education, and Welfare/I.I3 - Welfare, Well-Being, and Poverty/I.I3.I38 - Government Policy • Provision and Effects of Welfare Programs | JEL: H - Public Economics/H.H3 - Fiscal Policies and Behavior of Economic Agents/H.H3.H31 - Household | JEL: H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H26 - Tax Evasion and Avoidance | JEL : H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H26 - Tax Evasion and Avoidance | [ SHS.ECO ] Humanities and Social Sciences/Economies and finances | [SHS.ECO]Humanities and Social Sciences/Economies and finances | fraude fiscale,fraude sociale | JEL : H - Public Economics/H.H3 - Fiscal Policies and Behavior of Economic Agents/H.H3.H31 - Household | JEL: C - Mathematical and Quantitative Methods/C.C9 - Design of Experiments/C.C9.C91 - Laboratory, Individual Behavior | JEL: I - Health, Education, and Welfare/I.I3 - Welfare, Well-Being, and Poverty/I.I3.I38 - Government Policy • Provision and Effects of Welfare Programs

En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose ... View more
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