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Separating small and big fish: The case of income tax evasion

This paper proposes to offer the taxpayer a choice of tax-enforcement schemes for self-selection. More specifically, the taxpayer should have the possibility of opting for the prevailing regime with a certain penalty on the evaded tax or for an alternative regime with a higher penalty on the evaded tax but a reduced tax rate. It is shown that this leads to a separation of taxpayers…

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English / 01/01/1991

Rewards Versus Penalties: on a New Policy against Tax Evasion

The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying. The analysis shows that introducing a reward for payment of taxes leads to a welfare…

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English / 01/01/1991

Optimal price adjustment under imperfect information

Variations in cost and demand do not have symmetrical impact on the optimal price of the imperfectly competitive firm. This asymmetry is not so important as long as information regarding both cost and demand is sufficient. However, it becomes crucially important in case of incomplete information. Usually firms have more complete or ‘harder’ information on cost than on demand. This…

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English / 01/07/1990

Ansätze einer wirkungsorientierten Verwaltungsführung in der Nationalen Alarmzentrale

Ziel dieser Studie ist es, die Problematik der Einführung von Leistungsindikatoren als zusätzliches Führungsinstrument in der Nationalen Alarmzentrale – einer Bundesstelle der Schweiz mit vorwiegend hoheitlichen Aufgaben – zu untersuchen.

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Deutsch / 01/01/1988

Tax evasion and equity: A theoretical analysis

This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is,…

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English / 01/01/1988

Lieber begehrt und im Überfluß als überflüssig und in Not: Ein Beispiel

Sättigung bedeutet, dass der Grenznutzen des Einkommens abnimmt und die Arbeitsmotivation sinkt. Die beobachtbare Konsequenz von Sättigung müsste also eine Verkürzung der Arbeitszeit bei den vergleichsweise Reicheren sein. Die vorliegende Arbeit zeigt, dass diese Schlussfolgerung falsch ist. Im Gegenteil und scheinbar paradox gilt: Sättigung wird sich eher in Form von höheren…

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Deutsch / 01/08/1987

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