Corruptibility and tax evasion

Journal article

Cerqueti, R. and Coppier, R. (2015). Corruptibility and tax evasion. European Journal of Law and Economics. 39 (2), pp. 355-373.

Publication dates
Authors	Cerqueti, R. and Coppier, R.
Abstract	Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery. In detail, we analyze the role of a public incentive scheme, where the tax inspector’s bargaining strength is endogenous with respect to an incentive mechanism: indeed the knowledge that even if an entrepreneur does not agree to pay the bribe, s/he can report tax evasion and be partly rewarded for this, increases the tax inspector’s bargaining strength. This is a post-peer-review, pre-copyedit version of an article published in European Journal of Law and Economics. The final authenticated version is available online at: http://dx.doi.org/10.1007/s10657-013-9406-z
Year	2015
Journal	European Journal of Law and Economics
Journal citation	39 (2), pp. 355-373
Publisher	Springer Science and Business Media LLC
ISSN	0929-1261
Digital Object Identifier (DOI)	doi:10.1007/s10657-013-9406-z
Web address (URL)	https://link.springer.com/article/10.1007%2Fs10657-013-9406-z
Print	Apr 2015
Online	05 Jul 2013
Publication process dates
Accepted	13 Jun 2013
Deposited	09 Mar 2020
Accepted author manuscript	Revision_EJLE_03_06_2013.pdf License CC BY 4.0 File Access Level Open

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