ABSTRACT The Goods and Services Tax is a broad based consumption tax covering all
sectors. Malaysian government introduced this GST from April 2015. GST is replacing sales …

Abstract In the Allingham− Sandmo (AS) model of tax evasion, fines are paid on evaded
income, whereas in the Yitzhaki (Y) model fines are levied on evaded tax. This note …

El sistema impositivo que combina una única tasa impositiva con un mínimo exento ha sido
objeto de largo debate en los años recientes. Sus detractores argumentan que los sistemas …

This article shows how tax evasion modifies the redistributive effect of tax progressivity. The
analysis, which is conducted by means of the standard tax evasion model, suggests a …

Fiscal authorities globally face tax evasion as a complex problem. Since there are no
precise parameters to measure the factors influencing tax evasion, there is a variety of …

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor
and Liu, 2003) boost consumption expenditure. If consumption is financed by labour income …

We study the strategic interactions between the fiscal authority and the taxpayer regarding
tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the …

Voir, par exemple, l'introduction du Handbook of Public Economics publié par Auerbach et
Feldstein [1985, 1987 et 2002] ou celle de Atkinson et Stiglitz [1987]. Mais cette référence …

The basic deterrence model of tax evasion is described, its main predictions are derived and
limitations and flexibility are outlined. Further, the model is interpreted in light of some key …

A tax buyout is a contract between tax authorities and a tax payer which reduces the
marginal income tax rate in exchange for a lump-sum payment. While previous contributions …