Firm’s tax evasion in a principal-agent model with self-protection

Author:

Biswas Rongili,Marchese Carla,Privileggi Fabio

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,General Business, Management and Accounting

Reference21 articles.

1. Arrow KJ (1985) The economics of agency. In: Pratt WJ, Zeckhauser RJ (eds) Principals and agents: the structure of business. Harvard Business Schol Press, Boston, pp 37–51

2. Briys E, Schlesinger H (1990) Risk-aversion and the propensities for self-insurance and self-protection. South Econ J 57:458–467

3. Biswas R, Marchese C, Privileggi F (2009) Tax evasion in a principal-agent model with self-protection (updated July 2012). Working Paper no. 158, Department POLIS, Università del Piemonte Orientale, Alessandria, Italy. http://polis.unipmn.it/pubbl/RePEc/uca/ucapdv/marchese158.pdf

4. Chiu WH (2000) On the propensity to self-protect. J Risk Ins 67:555–578

5. Cowell FA (2004) Carrots and sticks in enforcement. In: Aaron HJ, Slemrod J (eds) The crisis in tax administration. The Brookings Institution, Washington, DC, pp 230–275

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