Delegate contract signing mechanism based on smart contract. [PDF]
PLoS One, 2022 Xiong W, Hu Y.
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Corporate Tax Evasion with Agency Costs [PDF]
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
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COVID-19 Lessons and Post-pandemic Recovery: A Case of Latvia. [PDF]
Front Public Health, 2022 Šteinbuka I +3 more
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Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
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Social Interaction in Tax Evasion [PDF]
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
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Rank dependent expected utility models of tax evasion. [PDF]
In this paper the rank-dependent expected utility theory is substituted for the expected utility theory in models of tax evasion. It is demonstrated that the comparative statics results of the expected utility, portfolio choice model of tax evasion carry
Erling Eide
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Tax evasion and financial repression: A reconsideration using endogenous growth models [PDF]
Using two dynamic monetary general equilibrium models characterized by endogenous growth, financial repression and endogenously determined tax evasion, we analyze whether financial repression can be explained by tax evasion.
Emmanuel Ziramba, Rangan Gupta
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Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
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Distributional implications of income tax evasion in Greece, Hungary and Italy [PDF]
Even though tax evasion has been the focus of a growing volume of research in recent years, the issue of its distributional impact is still relatively neglected.
Benedek, Dóra +5 more
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A roadmap for implementing general policies of resistance economy in the Isfahan Universities of Medical Sciences. [PDF]
J Educ Health Promot, 2020 Ferdosi M, Rezayatmand R, Taleghani YM.
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