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- W2003681025 abstract "We extend the game-theoretic model of Graetz, Reinganum and Wilde (1986) to allow for corruption in tax administration. In the presence of corruption audit rates are generally higher than in its absence. In fact, in the presence of corruption it is possible to sustain equilibria in which all returns are audited. Moreover, when some auditors accept bribes it is possible for increases in the fine rate or the tax rate to reduce expected government revenue." @default.
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- W2003681025 date "1992-12-01" @default.
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- W2003681025 title "Corruption in tax administration" @default.
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- W2003681025 doi "https://doi.org/10.1016/0047-2727(92)90072-n" @default.
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