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

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.
Tax evasion; Joint liability taxation; Group auditing
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.11769/116912
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