Taxpayer deductions and the endogenous probability of tax penalisation

Alex A. T. Rathke

Papers from arXiv.org

Abstract: We 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.

Date: 2022-02
New Economics Papers: this item is included in nep-pbe and nep-pub
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