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An Attempt to Control Tax Evasion

Antonio Rosato

出版	SSRN, 2014
URL	http://books.google.com.hk/books?id=qAbNzgEACAAJ&hl=&source=gbs_api

註釋

The main object of this paper is the study of tax evasion from a theoreticalpoint of view. We construct a simple two-player model in orderto analyze the interaction between the taxpayer and the IRS and the maintool we use is game theory. We derive equilibrium solutions for the staticgame and we also provide some interesting comparative statics results.Then, we develop a dynamic game over an infinite number of periods. Weshow and comment two different kinds of long-run equlibria.