Compliance with Endogenous Audit Probabilities

DOI10.1111/SJOE.12182MaRDI QIDQ4683601zbMATH OpenOpenAlexFDO

Authors Tim Lohse, Salmai Qari, Kai A. Konrad

Publication date 21 September 2018

Published in Scandinavian Journal of Economics (Search for Journal in Brave)

Full work available at URL http://hdl.handle.net/11858/00-001M-0000-0029-560F-C

zbMATH Keywords

audit probabilitycompliancecustomsface valuetax evasion

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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• Optimal audit policies with correlated types
• When the state does not play dice: aggressive audit strategies foster tax compliance
• Optimism, pessimism, audit uncertainty, and tax compliance
• Can behavioral ``nudges improve compliance? The case of Colombia social protection contributions
• Auditors' liability with overcompensation and reputation losses
• Tax compliance and obedience to authority at home and in the lab: A new experimental approach

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