Optimal Tax Inspection Strategy

被引：1
|
作者：
A. A. Vasin
Kh. Navidi
机构：
来源：
Computational Mathematics and Modeling | 2003年 / 14卷 / 2期
关键词：
Mathematical Modeling; Computational Mathematic; Industrial Mathematic; Revenue Static; Inspection Strategy;
D O I：
10.1023/A:1022959607712
中图分类号：
学科分类号：
摘要：
A game-theoretical model is constructed describing the interaction of tax inspectors with taxpayers. The models allows for tax evasion and bribing of inspectors. We find the primary and secondary audit probabilities that maximize the net tax revenue for various inspector hiring strategies. The comparative revenue statics is analyzed and the optimal hiring strategy is determined as a function of the model parameters.
引用
收藏
页码：160 / 172
页数：12
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