Avoiding tax avoidance: A (repeated) game-theoretic approach

DOI10.1016/0022-0531(84)90071-1MaRDI QIDQ790025zbMATH OpenOpenAlexFDO

Authors Joseph Greenberg

Publication date 1984

Published in Journal of Economic Theory (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1016/0022-0531(84)90071-1

zbMATH Keywords

Markov chaintax evasionstationary Nash equilibriumAudited individualsauditing schemetax avoidance

Mathematics Subject Classification ID

Positional games (pursuit and evasion, etc.) (91A24) Trade models (91B60)

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Cited in

(14)

• scientific article; zbMATH DE number 5734821 (Why is no real title available?)
• Optimal dynamic tax evasion
• Dynamic incentive contracts in multiple penalty systems with no-commitment to tenure-track auditing
• A Stackelberg game for the Italian tax evasion problem
• Environmental effectiveness of tax compliance policy in the presence of labor unions
• Tax evasion, tax competition and gains from nondiscrimination with equilibrium mixed strategies
• On the evolution of compliance and regulation with tax evading agents
• Dynamic monitoring under resource constraints
• A predator-prey economic system of tax evasion and corrupt behavior
• Separating small and big fish: The case of income tax evasion
• Tax evasion by risk-averse firms in Greece: a discrete Markov-based optimization model
• Tax evasion and the prisoner's dilemma
• Dynamic incentive contracts under no-commitment to periodic auditing and a non-retrospective penalty system
• Dynamic history-dependent tax and environmental compliance monitoring of risk-averse firms

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