Taxpayer deductions and the endogenous probability of tax penalisation

• Tác giả: Alex A. T Rathke
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.2012 Taxes
• Thông tin xuất bản: 2022
• Bộ sưu tập: Metadata
• ID: 194539

Tóm tắt

 Comment: Keywords: probability of tax penalisation
  tax deductions
  expected tax penaltyWe propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparative analyses lead to a closed-form solution for the optimum tax deduction, and provide the maximising conditions with respect to the probability parameters.