Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion
Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion
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DOI：
10.1016/s0047-2727(01)00219-5
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发表时间：
2003-08-01
影响因子：
9.8
通讯作者：
Kim, Y
中科院分区：
文献类型：
--
作者：
Kim, Y
本文将连续收入分配纳入基于污名的税收遵从模型。本文研究了收入分配对多重均衡存在性的影响，并刻画了多重均衡出现的条件。准确地说，如果纳税人的收入足够均匀，则存在多重均衡，因为“社会协调效应”主导了“个人特征效应”。数值模拟表明，主要的命题是强大的，允许两步审计政策的税务机构的一部分，假设最好的（或良好的）均衡被选中时，有多个均衡。作为一个副产品，各种形式的税收改革的最优两步审计政策，均衡遵守，财政收入的影响进行了分析。(C)2002 Elsevier B.V.保留所有权利。
This paper incorporates continuous income distribution into the stigma-based model of tax compliance. The paper investigates the effect of income distribution on the existence of multiple equilibria, and characterizes the conditions under which multiple equilibria emerge. Precisely, multiple equilibria exist if taxpayer incomes are sufficiently homogeneous, because the 'social coordination effect' dominates the 'individual characteristics effect'. Numerical simulations show that the main proposition is robust to allowing two-step audit policies on the part of the tax agency, under the presumption that the best (or good) equilibrium is selected whenever there are multiple equilibria. As a byproduct, the effect of various forms of tax reforms on the optimal two-step audit policy, the equilibrium compliance, and fiscal revenue is analyzed. (C) 2002 Elsevier B.V. All rights reserved.