Franzoni, Luigi Alberto
(1996)
Independent Auditors as Fiscal Gatekeepers.
Bologna:
Dipartimento di Scienze economiche DSE,
p. 28.
DOI 10.6092/unibo/amsacta/5024.
In: Quaderni - Working Paper DSE
(286).
ISSN 2282-6483.
Full text disponibile come:
Anteprima |
Documento di testo(pdf)
Licenza: Creative Commons Attribution Non-commercial 3.0 (CC BY-NC 3.0) Download (205kB) | Anteprima |
Abstract
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers` reports. The equilibrium of the market for gatekeepers` services is characterized, as well as taxpayers` and auditors` optimal behavior. The paper discusses the optimal structure of the gatekeeping regime and determines the conditions under which it is socially preferable to direct public enforcement.
Abstract
Altri metadati
Statistica sui download
Statistica sui download
