| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4337 |
| 来源ID | Working Paper 4337 |
| Anti-Tax Revolutions and Symbolic Prosecutions | |
| Holger C. Wolf | |
| 发表日期 | 1993-04-01 |
| 出版年 | 1993 |
| 语种 | 英语 |
| 摘要 | We extend the traditional tax evasion model to take account of the interaction between individual compliance decisions and perceived detection probabilities. The generalization provides a rationale for "anti-tax revolutions" characterized by a sudden shift of a significant fraction of the tax paying citizenry from compliance to tax evasion with unchanged fundamentals and monitoring rules. We establish, with an application to hyperinflation, the possibility of multiple compliance equilibria with lock-in effects. Finally, we demonstrate the potential cost effectiveness of "symbolic prosecution" as an equilibrium shifting device in preference to permanent changes the monitoring process. |
| 主题 | Public Economics ; Taxation ; Macroeconomics ; Fiscal Policy |
| URL | https://www.nber.org/papers/w4337 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561700 |
| 推荐引用方式 GB/T 7714 | Holger C. Wolf. Anti-Tax Revolutions and Symbolic Prosecutions. 1993. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4337.pdf（132KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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