A model of tax evasion and taxpayers? perception about public goods provision

被引：0

作者：

D'Agostino, Elena ^{[1
]}

De Benedetto, Marco Alberto ^{[2
]}

Sobbrio, Giuseppe ^{[1
]}

机构：

[1] Univ Messina, Messina, Italy

[2] Univ Calabria, Arcavacata Di Rende, Italy

来源：

JOURNAL OF PUBLIC FINANCE AND PUBLIC CHOICE | 2022年 / 37卷 / 02期

关键词：

tax evasion; public spending; efficiency;

D O I：

10.1332/251569121X16406994884298

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：275 / 283

页数：9

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