Séminaire KTO-GREDEG-OFCE - Martin Dufwenberg (University of Arizona)

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"Tax Evasion with a Conscience"

31-01-2019 - 14h00 à 15h30 - Salle Picasso - GREDEG

Séminaire GREDEG

More about Martin DUFWENBERG

Title : "Tax Evasion with a Conscience"

Co-authors: Katarina Nordblom

Abstract: How do moral concerns affect tax compliance and the need for audits? We propose answers by exploring an inspection game, modified to incorporate belief-dependent taxpayer guilt, unawareness, and third-party audience effects. Novel conclusions are drawn regarding whose behavior is affected by moral concerns (it's the authority's more than the citizen's) and regarding policy, in particular fines vs. jail, the role of information campaigns, and the use of a principle of public access whereby tax returns are made public information.

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