Collaborative Research on Asymmetric Information Models of Law Enforcement and Regulatory Compliance

执法与监管合规的不对称信息模型的协作研究

• 批准号: 8903157
• 负责人: Jennifer Reinganum
• 金额: $ 8.16万
• 依托单位: University of Iowa
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 1989
• 资助国家: 美国
• 起止时间: 1989-07-15 至 1991-12-31
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=8903157&HistoricalAwards=false
• 关键词: Collaborative; Research; Asymmetric; Information; Models

This is a continuation of a collaborative project by two well known theorists, Drs. Reinganum and Wilde, who have been working on economic analyses of law enforcement and regulatory compliance. Three topics will be examined. The first is an extension of the investigators' work on tax compliance. Corruption will be introduced into the investigators' prior work by allowing for the possibility of tax auditors accepting bribes in exchange for not reporting tax evasion revealed by an audit. Second, a model will be developed which explains when firms will correctly reveal information about new chemical products they produce, and optimal auditing ruling by the EPA in light of this. The model will incorporate how the audit policy of the EPA affects the firm's choice of chemicals to manufacture and the nature of the information supplied to the EPA. Third, a theory of optimal nonmonetary sanctions will be developed where crime (e.g. armed robbery) may increase the likelihood that some other crime (e.g. murder) will be committed. This component of the research will offer normative and positive models of law enforcement. Economic considerations have an important influence on compliance with the law and, thus, on strategies for regulation and law enforcement. Drs. Reinganum and Wilde's work is among the best in trying to balance the realities of enforcement with the simplification necessary for rigorous economic analysis. The research promises to further illuminate the causes and underlying dynamics of compliance and thus is of substantial scientific significance.

这是两个井合作项目的延续 著名的理论家雷因加姆博士和王尔德博士 对执法和监管的经济分析 合规 将审查三个专题。 第一个是 延长调查人员在税务合规方面的工作。 腐败将被引入调查人员的前期工作中 允许税务审计员接受贿赂 以换取不报告审计发现的逃税行为 其次，将开发一个模型，解释企业何时会 正确揭示新化学产品的信息， 生产，并根据这一点由EPA最佳审计裁决。 该模型将纳入如何审计政策的环境保护局 影响了公司对生产化学品的选择， 向EPA提供的信息的性质。 第三，理论 最佳的非金钱制裁将被开发， (e.g.可能会增加一些其他的可能性， 犯罪（如谋杀）。 这部分 研究将提供法律的规范和积极模式 执法 经济考虑对遵守情况有重要影响 与法律，因此，对战略的监管和法律 执法 雷因加姆博士和王尔德博士的工作是最好的 在试图平衡执法的现实与 这是严格经济分析所必需的简化。 的 研究有望进一步阐明原因和潜在的 合规的动态，因此具有实质性的科学性 意义