Avoiding the Value Added Tax: Theory and Cross-Country Evidence
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the resources that need to be used by the tax authority to...
