Optimal Auditing with Heterogeneous Income Sources

DOI10.2307/2527224zbMATH Open0891.90052OpenAlexW2002591082MaRDI QIDQ4375452FDOQ4375452

Authors: Inés Macho-Stadler, David Pérez-Castrillo 

Publication date: 5 February 1998

Published in: International Economic Review (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.2307/2527224

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zbMATH Keywords

optimal enforcement policyoptimal auditing

Mathematics Subject Classification ID

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

Cited In (7)

• Effect of heterogeneous consumers auditing in hard-to-tax markets
• Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition
• A General Characterization of Optimal Income Tax Enforcement
• Optimal auditing and insurance in a dynamic model of tax compliance
• Optimal audit policies with correlated types
• Compliance with Endogenous Audit Probabilities
• Auditing Shaked and Shanthikumar's `excess wealth'

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