A TAX EVASION MODEL WITH ALLOWANCE FOR RETROACTIVE PENALTIES

被引：12

作者：

RICKARD, JA

RUSSELL, AM

HOWROYD, TD

机构：

[1] UNIV MELBOURNE,PARKVILLE,VIC 3052,AUSTRALIA

[2] UNIV NEW BRUNSWICK,FREDERICTON E3B 5A3,NB,CANADA

来源：

关键词：

D O I：

10.1111/j.1475-4932.1982.tb00389.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：379 / 385

页数：7

共 7 条

[1]

Allingham Michael G., 1972, J PUBLIC ECON, V1, P323, DOI [10.1016/0047-2727(72)90010-2, DOI 10.1016/0047-2727(72)90010-2]

[2] HOW TO KEEP TAX PAYERS HONEST (OR ALMOST SO) [J].

FISHBURN, G .

[3] IMPORTANCE OF BEING HONEST [J].

KEMP, MC ;

NG, YK .

[4] SMUGGLING AND OPTIMAL COMMERCIAL POLICY [J].

KEMP, MC .

[5]

Srinivasan Thirukodikaval Nilakanta., 1973, J PUBLIC ECON, V2, P339, DOI [10.1016/0047-2727(73)90024-8, DOI 10.1016/0047-2727(73)90024-8]

[6] INCOME TAX EVASION: A THEORETICAL ANALYSIS [J].

Yitzhaki, Shlomo .

[7]

[No title captured]