This paper introduces the concepts of joint liability taxation and group auditing. We show that it is possible to reduce the public audit expenditure and achieve an equilibrium where taxpayers are better off with respect to individual liability taxation.
Joint Liability Taxation and Group Auditing Policy
REITO, FRANCESCO;
2012-01-01
Abstract
This paper introduces the concepts of joint liability taxation and group auditing. We show that it is possible to reduce the public audit expenditure and achieve an equilibrium where taxpayers are better off with respect to individual liability taxation.File in questo prodotto:
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