Elena D’Agostino, Marco Alberto De Benedetto, G. Sobbrio
{"title":"逃税模型与纳税人对公共品供给的认知","authors":"Elena D’Agostino, Marco Alberto De Benedetto, G. Sobbrio","doi":"10.1332/251569121x16406994884298","DOIUrl":null,"url":null,"abstract":"We analyse the impact of public spending on tax evasion using a two-period model in which the government and taxpayers make their decisions in terms of level and quality of expenditures to set and taxes to pay. Results predict that tax evasion increases with government inefficiency.","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":"1 1","pages":""},"PeriodicalIF":0.5000,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A model of tax evasion and taxpayers' perception about public goods provision\",\"authors\":\"Elena D’Agostino, Marco Alberto De Benedetto, G. Sobbrio\",\"doi\":\"10.1332/251569121x16406994884298\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We analyse the impact of public spending on tax evasion using a two-period model in which the government and taxpayers make their decisions in terms of level and quality of expenditures to set and taxes to pay. Results predict that tax evasion increases with government inefficiency.\",\"PeriodicalId\":53126,\"journal\":{\"name\":\"Journal of Public Finance and Public Choice\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.5000,\"publicationDate\":\"2022-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Public Finance and Public Choice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1332/251569121x16406994884298\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Public Finance and Public Choice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1332/251569121x16406994884298","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ECONOMICS","Score":null,"Total":0}
A model of tax evasion and taxpayers' perception about public goods provision
We analyse the impact of public spending on tax evasion using a two-period model in which the government and taxpayers make their decisions in terms of level and quality of expenditures to set and taxes to pay. Results predict that tax evasion increases with government inefficiency.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
