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

这是两位著名的理论家，dr。Reinganum和Wilde，他们一直在研究执法和监管合规的经济分析。将审查三个主题。首先是扩大调查人员在税务合规方面的工作。税务稽查人员在接受贿赂的情况下，可以不报告在稽查中发现的逃税行为，因此，腐败将被引入到调查人员之前的工作中。其次，将建立一个模型，解释公司何时会正确披露其生产的新化学产品的信息，以及EPA据此做出的最佳审计裁决。该模型将包括环境保护署的审计政策如何影响公司对化学品的生产选择以及向环境保护署提供的信息的性质。第三，在犯罪（如持械抢劫）可能增加其他犯罪（如谋杀）发生的可能性的情况下，将发展一种最优非货币制裁理论。研究的这一部分将提供规范和积极的执法模式。经济方面的考虑对遵守法律，从而对管制和执法战略具有重要影响。Drs。Reinganum和王尔德的作品在试图平衡执法的现实与严格的经济分析所必需的简化方面是最好的。该研究有望进一步阐明依从性的原因和潜在动态，因此具有重大的科学意义。

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.