Matches in SemOpenAlex for { <https://semopenalex.org/work/W2623674373> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2623674373 abstract "We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function, the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is non-increasing in reported income, and is higher for progressive tax functions than for regressive tax functions. Higher marginal tax rates increase the incentives for non-compliance, overturning the well-known Yitzhaki paradox." @default.
- W2623674373 created "2017-06-15" @default.
- W2623674373 creator A5026463957 @default.
- W2623674373 creator A5035104814 @default.
- W2623674373 date "2017-06-07" @default.
- W2623674373 modified "2023-09-25" @default.
- W2623674373 title "Tax avoidance and optimal income tax enforcement" @default.
- W2623674373 doi "https://doi.org/10.1920/wp.ifs.2017.1708" @default.
- W2623674373 hasPublicationYear "2017" @default.
- W2623674373 type Work @default.
- W2623674373 sameAs 2623674373 @default.
- W2623674373 citedByCount "0" @default.
- W2623674373 crossrefType "report" @default.
- W2623674373 hasAuthorship W2623674373A5026463957 @default.
- W2623674373 hasAuthorship W2623674373A5035104814 @default.
- W2623674373 hasBestOaLocation W26236743732 @default.
- W2623674373 hasConcept C100001284 @default.
- W2623674373 hasConcept C113216237 @default.
- W2623674373 hasConcept C121955636 @default.
- W2623674373 hasConcept C139719470 @default.
- W2623674373 hasConcept C144133560 @default.
- W2623674373 hasConcept C162077342 @default.
- W2623674373 hasConcept C162324750 @default.
- W2623674373 hasConcept C165786947 @default.
- W2623674373 hasConcept C175444787 @default.
- W2623674373 hasConcept C199521495 @default.
- W2623674373 hasConcept C2776360696 @default.
- W2623674373 hasConcept C29122968 @default.
- W2623674373 hasConcept C51303962 @default.
- W2623674373 hasConcept C514942387 @default.
- W2623674373 hasConcept C551662922 @default.
- W2623674373 hasConcept C557009689 @default.
- W2623674373 hasConcept C74939039 @default.
- W2623674373 hasConceptScore W2623674373C100001284 @default.
- W2623674373 hasConceptScore W2623674373C113216237 @default.
- W2623674373 hasConceptScore W2623674373C121955636 @default.
- W2623674373 hasConceptScore W2623674373C139719470 @default.
- W2623674373 hasConceptScore W2623674373C144133560 @default.
- W2623674373 hasConceptScore W2623674373C162077342 @default.
- W2623674373 hasConceptScore W2623674373C162324750 @default.
- W2623674373 hasConceptScore W2623674373C165786947 @default.
- W2623674373 hasConceptScore W2623674373C175444787 @default.
- W2623674373 hasConceptScore W2623674373C199521495 @default.
- W2623674373 hasConceptScore W2623674373C2776360696 @default.
- W2623674373 hasConceptScore W2623674373C29122968 @default.
- W2623674373 hasConceptScore W2623674373C51303962 @default.
- W2623674373 hasConceptScore W2623674373C514942387 @default.
- W2623674373 hasConceptScore W2623674373C551662922 @default.
- W2623674373 hasConceptScore W2623674373C557009689 @default.
- W2623674373 hasConceptScore W2623674373C74939039 @default.
- W2623674373 hasLocation W26236743731 @default.
- W2623674373 hasLocation W26236743732 @default.
- W2623674373 hasLocation W26236743733 @default.
- W2623674373 hasLocation W26236743734 @default.
- W2623674373 hasOpenAccess W2623674373 @default.
- W2623674373 hasPrimaryLocation W26236743731 @default.
- W2623674373 hasRelatedWork W1601517266 @default.
- W2623674373 hasRelatedWork W1602033017 @default.
- W2623674373 hasRelatedWork W2561987664 @default.
- W2623674373 hasRelatedWork W2792841905 @default.
- W2623674373 hasRelatedWork W2887002488 @default.
- W2623674373 hasRelatedWork W2918619236 @default.
- W2623674373 hasRelatedWork W2944702102 @default.
- W2623674373 hasRelatedWork W3024789180 @default.
- W2623674373 hasRelatedWork W3081809322 @default.
- W2623674373 hasRelatedWork W3121240824 @default.
- W2623674373 hasRelatedWork W3122207523 @default.
- W2623674373 hasRelatedWork W3123864218 @default.
- W2623674373 hasRelatedWork W3123971808 @default.
- W2623674373 hasRelatedWork W3125161535 @default.
- W2623674373 hasRelatedWork W3125360405 @default.
- W2623674373 hasRelatedWork W3125888927 @default.
- W2623674373 hasRelatedWork W3128021009 @default.
- W2623674373 hasRelatedWork W3152889545 @default.
- W2623674373 hasRelatedWork W3082066980 @default.
- W2623674373 hasRelatedWork W3139824052 @default.
- W2623674373 isParatext "false" @default.
- W2623674373 isRetracted "false" @default.
- W2623674373 magId "2623674373" @default.
- W2623674373 workType "report" @default.