A behavioral model of evolutionary dynamics and optimal regulation of tax evasion
Structural Change and Economic Dynamics(2019)
摘要
•We study the dynamic evolution of agents engaging in tax evasion.•Agents are myopic and have preferences modeled by Prospect Theory.•A forward-looking regulator decides the auditing probability in feedback form.•We provide conditions for the existence of asymptotically stable interior equilibria.•The system may admit discontinuous optimal controls and path-dependent equilibria.
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关键词
D8,C61,C73,H26
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