Recaudador vs. contribuyente: el juego de la evasión fiscal
This paper incorporates the strategic interactions between tax payers and fiscal authorities to the standard theory of fiscal evasion. The existence and (local) unicity of Nash equilibrium are demonstrated by the players’ best responses. Through a numerical analysis, it is concluded that “greater sa...
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| Formato: | Online |
| Idioma: | español |
| Editor: |
El Colegio de México, A.C.
2007
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| Acceso en línea: | https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/142 |
| Revista: |
Estudios Económicos |