Optimism, pessimism, audit uncertainty, and tax compliance

DOI10.1515/BEJTE-2015-0127MaRDI QIDQ2098902zbMATH OpenOpenAlexFDO

Authors Kangoh Lee

Publication date 22 November 2022

Published in The B.E. Journal of Theoretical Economics (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1515/bejte-2015-0127

zbMATH Keywords

enforcement uncertaintyoptimismpessimismtax compliance

Mathematics Subject Classification ID

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

Recommendations

• Tax evasion and uncertainty in a dynamic context
• Tax auditing using statistical information about taxpayers
• When the state does not play dice: aggressive audit strategies foster tax compliance
• Compliance with Endogenous Audit Probabilities
• Evolutionary tax evasion, prospect theory and heterogeneous taxpayers

Cites work

• An exploration of the effects of pessimism and doubt on asset returns.
• Search, Obfuscation, and Price Elasticities on the Internet
• The fog of fraud -- mitigating fraud by strategic ambiguity

Cited in

(4)

• When the state does not play dice: aggressive audit strategies foster tax compliance
• Response times and tax compliance
• Compliance with Endogenous Audit Probabilities
• A potential benefit of increasing book-tax conformity: evidence from the reduction in audit fees

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