Now showing items 1-2 of 2
Corruption, tax evasion and the Laffer curve
(Lincoln University. Commerce Division., 1996-04)
In a corrupt tax administration a rise in tax rate sets about complicated strategic decision moves by both tax payers as also tax administrators. It is shown that in some circumstances, this may bring about a Laffer like ...
Audit hierarchy in a corrupt administration
(Lincoln University. Commerce Division., 1998-08)
The present work addresses both issues in the context of income tax evasion. About the first it proves a rather strong result, namely that if rewards are related to the evasion detected by an auditor, then (i) no level of ...