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Auditing with Signals. (2000). Perez-Castrillo, David ; Macho-Stadler, Ines.
In: Econometric Society World Congress 2000 Contributed Papers.
RePEc:ecm:wc2000:0660.

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Cited: 10

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Cites: 14

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Cocites: 44

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Citations received by this document

  1. Voluntary disclosure schemes for offshore tax evasion. (2020). Rablen, Matthew ; Gould, Matthew.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:4:d:10.1007_s10797-019-09586-1.

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  2. Optimal Enforcement Policy and Firms Emissions and Compliance with Environmental Taxes. (2015). Perez-Castrillo, David ; Macho-Stadler, Ines.
    In: Working Papers.
    RePEc:bge:wpaper:124.

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  3. Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition. (2014). simmons, peter ; Menichini, Anna Maria.
    In: Economic Theory.
    RePEc:spr:joecth:v:57:y:2014:i:2:p:339-376.

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  4. Optimal Auditing with Heterogeneous Audit Perceptions. (2014). Meyer-Brauns, Philipp .
    In: Working Papers.
    RePEc:mpi:wpaper:tax-mpg-rps-2014-06.

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  5. Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes. (2011). Zilberman, Eduardo.
    In: Textos para discussão.
    RePEc:rio:texdis:590.

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  6. Optimal inspection policy and income-tax compliance. (2005). Perez-Castrillo, David ; Macho-Stadler, Ines ; MacHostadler, Ines.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2005:v:173:i:2:p:9-45.

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  7. Optimal Enforcement Policy and Firms’ Emissions and Compliance with Environmental Taxes. (2004). Perez-Castrillo, David ; Macho-Stadler, Ines.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1193.

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  8. The Impact of Insurance Fraud Detection Systems. (2003). Schiller, Joerg.
    In: Microeconomics.
    RePEc:wpa:wuwpmi:0310001.

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  9. The Impact of Insurance Fraud Detection Systems. (2003). Schiller, Joerg.
    In: Microeconomics.
    RePEc:wpa:wuwpmi:0309003.

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  10. The impact of insurance fraud detection systems. (2002). Schiller, Joerg.
    In: Working Papers on Risk and Insurance.
    RePEc:zbw:hzvwps:8.

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References

References cited by this document

  1. Alm, James, Roy Bahl, and Matthew N. Murray, 1993. Audit Selection and Income Tax Underreporting in the Tax Compliance Game, Journal of Development Economics 42, 1-33.

  2. Anderson, Curt, 1999. Self-Employed Top IRS Audit Targets, AP Wire Service, April 08, 02:40 EDT.
    Paper not yet in RePEc: Add citation now
  3. Andreoni, James, Brian Erard, and Jonathan Feinstein, 1998. Tax Compliance, Journal of Economic Literature 36, 818-860.

  4. Chander, Parkash and Louis L. Wilde, 1999, A General Characterization of Optimal Income Tax Enforcement, Review of Economic Studies 65, 165-183.

  5. Cowell, Frank A., 1990. Cheating the Government: the Economics of Evasion, MIT Press.

  6. Cremer, Helmud, Maurice Marchand, and Pierre Pestieau, 1990. Evading, Auditing and Taxing: the Equity-Compliance Tradeoff, Journal of Public Economics 43 (1), 6792.

  7. Engel, Eduardo M.R.A. and James R. Hines, 1999. Understanding Tax Evasion Dynamics, NBER working paper 6903.

  8. Erard, Brien and Jonathan Feinstein, 1994. Econometric Models of Compliance and Enforcement: Reporting Behavior and Audit Selection Decisions, mimeo Yale School of Management.
    Paper not yet in RePEc: Add citation now
  9. General Account Office, 1995. Taxpayer Compliance: Reducing the Income Tax Gap, GAO/T-GGD-95-176.
    Paper not yet in RePEc: Add citation now
  10. General Account Office, 1996. Audit Trends and Results for Individual Taxpayers, GAO/GGD-96-91.
    Paper not yet in RePEc: Add citation now
  11. General Account Office, 1998. IRS use of Random Selection in choosing Tax Returns for Audit, GAO/GGD-98-40.
    Paper not yet in RePEc: Add citation now
  12. Martinez-Vazquez, Jorge, and Mark Rider, 1995. Multiple Modes of Tax Evasion; Theory and Evidence from the TCMP, mimeo Georgia State University.

  13. Sánchez, Isabel and Joel Sobel, 1993. Hierarchical Design and Enforcement of Income Tax Policies, Journal of Public Economics 50, 345-369.

  14. Scotchmer, Suzanne, 1987. The Economic Analysis of Taxpayer Compliance, American Economic Review, papers and proceedings 77, 229-233.
    Paper not yet in RePEc: Add citation now

Cocites

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  2. Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery. (2023). Larsen, Lotta Bjorklund.
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  3. Laboratory Experiments. (2020). Alm, James ; Kasper, Matthias.
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  4. The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study. (2020). Affes, Wajdi.
    In: Journal of Accounting and Management Information Systems.
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  5. What Motivates Tax Compliance. (2019). Alm, James.
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  6. User satisfaction with train fares: A comparative analysis in five Australian cities. (2018). Zheng, Zuduo ; Washington, Simon ; Paramita, Puteri ; Hyland, Paul ; Haque, Md Mazharul.
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  7. Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos. (2018). Nguyen, Trung Thanh ; Parvathi, Priyanka.
    In: Ecological Economics.
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  8. Reciprocal relationships in tax compliance decisions. (2014). Bonein, Aurélie ; BAZART, Cécile.
    In: Journal of Economic Psychology.
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  9. Reciprocal Relationships in Tax Compliance Decisions. (2012). Bonein, Aurélie ; BAZART, Cécile.
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  10. Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies. (2012). Alm, James.
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  11. Reciprocal Relationships in Tax Compliance Decisions. (2012). Bonein, Aurélie ; BAZART, Cécile.
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  12. Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. (2012). Alm, James.
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  13. An annotated bibliography of tax compliance and tax compliance costs. (2010). James, Simon ; Edwards, Alison.
    In: MPRA Paper.
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  14. A Growth Model with Income Tax Evasion: Some Implications for Australia. (2010). Gahramanov, Emin ; Dzhumashev, Ratbek.
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  15. Do Individuals Comply on Income Not Reported by Their Employer?. (2009). McKee, Michael ; Deskins, John ; Alm, James.
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  16. Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees. (2009). Yim, Andrew.
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  17. On the Economics of Contribution Evasion. (2009). Friehe, Tim ; Baumann, Florian ; Jansen, Marcus .
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  20. Tax Evasion and Dynamic Inefficiency. (2009). Gahramanov, Emin.
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  21. Does political intention affect tax evasion?. (2008). Kim, Sang Heon.
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  22. Tax evasion and social interactions. (2007). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
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  37. Auditing with Signals. (2000). Perez-Castrillo, David ; Macho-Stadler, Ines.
    In: Econometric Society World Congress 2000 Contributed Papers.
    RePEc:ecm:wc2000:0660.

    Full description at Econpapers || Download paper

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  40. What Is an OptimalTax System?. (1996). Alm, James.
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  44. The Relationship between State and Federal Tax Audits. (1995). Feinstein, Jonathan ; Erard, Brian ; Alm, James.
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