Tax revenues, fiscal corruption and “shame” costs
Journal article
Cerqueti, R and Coppier, R (2009). Tax revenues, fiscal corruption and “shame” costs. Economic Modelling. 26 (6), pp. 1239-1244. https://doi.org/10.1016/j.econmod.2009.06.005
Authors | Cerqueti, R and Coppier, R |
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Abstract | In this paper we explore tax revenues in a regime of widespread fiscal corruption in a static framework. We prove that the relationship between the tax rate and tax revenues depends on the relevance of the “shame effect” of being |
Keywords | Corruption; Evasion; Tax revenues |
Year | 2009 |
Journal | Economic Modelling |
Journal citation | 26 (6), pp. 1239-1244 |
Publisher | Elsevier BV |
ISSN | 0264-9993 |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.econmod.2009.06.005 |
Publication dates | |
Online | 28 Jun 2009 |
Publication process dates | |
Accepted | 01 Jun 2009 |
Deposited | 01 Apr 2020 |
Accepted author manuscript | License File Access Level Open |
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https://openresearch.lsbu.ac.uk/item/896y4
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