Suchergebnisse

AbstractThe paper studies tax evasion in an evolutionary setting. In addition to standard variables such as the fine individuals may have to pay if found guilty or the probability of being audited, agents' inclination to engage in tax evasion may also be affected by social interactions. Moreover, expected payoffs may include reputational costs or rewards awarded by society after an individual is audited. The paper shows how (i) social norms may play a very important role in defining the long‐run evolution of tax evasion and, consequently, that (ii) policymakers should consider reforms that would increase social awareness and information rather than more (financially and politically) expensive traditional auditing instruments; in addition, (iii) fiscal/auditing policies should be carefully tailored to the particular economic and social setting in place in a country.

The paper studies tax evasion in an evolutionary setting. In addition to standard variables such as the fine individuals may have to pay if found guilty or the probability of being audited, agents' inclination to engage in tax evasion may also be affected by social interactions. Moreover, expected payoffs may include reputational costs or rewards awarded by society after an individual is audited. The paper shows how (i) social norms may play a very important role in defining the long-run evolution of tax evasion and, consequently, that (ii) policymakers should consider reforms that would increase social awareness and information rather than more (financially and politically) expensive traditional auditing instruments; in addition, (iii) fiscal/auditing policies should be carefully tailored to the particular economic and social setting in place in a country. ; Web of Science ; 89 ; 4 ; 405 ; 385

AbstractIn this paper, we analyze a bio-economic model of exploitation of renewable commercial resources. To take into account the typically continuous-time modeling of biological species and, instead, of the specialized harvesting activities, which by its nature cannot change continuously, the resulting dynamic system is of the hybrid type, i.e. continuous for biological variables and discrete for the economic ones. Through a discretization of the continuous variables, the problem is then reformulated by means of a three-dimensional map. Of this map, we study the dynamic properties to understand how economic parameters influence the long-run availability of resources.