论文标题
纳税人扣除和税收罚款的内源性可能性
Taxpayer deductions and the endogenous probability of tax penalisation
论文作者
论文摘要
我们根据她选择减少总税收的扣除额，提出了纳税人面临的税收罚款可能性的参数规范。比较分析导致最佳税收减免的封闭式解决方案，并就概率参数提供最大化条件。
We propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparative analyses lead to a closed-form solution for the optimum tax deduction, and provide the maximising conditions with respect to the probability parameters.
