A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine

This paper examines the issue of tax evasion by enterprises through underreporting activity. We develop a view of this phenomenon as an equilibrium of the game between a businessman and an imperfectly monitored supervising official, in which a businessman can hide part of his profit and offer bribe...

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Bibliographic Details
Main Author: Volodymyr Bilotkach
Format: Article
Language:English
Published: Università Carlo Cattaneo LIUC 2006-06-01
Series:The European Journal of Comparative Economics
Subjects:
Online Access:http://eaces.liuc.it/18242979200601/182429792006030103.pdf