Tax reporting game under uncertain tax laws and asymmetric information

4Citations
Citations of this article
8Readers
Mendeley users who have this article in their library.
Get full text

Abstract

This study models a game played by a tax enforcement agency and a taxpayer who is only partially informed about her true taxable income due to complexity of tax laws. A signalling equilibrium is shown to exist in which the taxpayer's report is monotone increasing in her private information about taxable income. Investigated also is the effect of changes in uncertainty on reporting decisions and the agency's expected revenue. © 1991.

Cite

CITATION STYLE

APA

Jung, W. O. (1991). Tax reporting game under uncertain tax laws and asymmetric information. Economics Letters, 37(3), 323–329. https://doi.org/10.1016/0165-1765(91)90230-I

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free