Tax evasion: a game countermeasure
DOI:
https://doi.org/10.1478/AAPP.931C2Abstract
We propose a game-theoretic model analyzing the interaction between the State and any possible relative taxpayer, by using a realistic probability (frequency) approach to the checking evasion strategy. Starting from Allingham and Sandmo's model (1972), we study a possible measure to prevent tax evasion and we also propose a "honesty-award" for Taxpayers declaring their entire income by using two Kalai-Smorodinsky solutions. This methodology leaves room for further development of the model, leading to a self-identification by tax evaders and honest citizens.
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2015-08-03
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