The aim of this dissertation is the realization of mathematical models on tax evasion, more and more comprehensive and complex, from the (microeconomic) point of view of a taxpayer. In particular, we begin with a static model on tax evasion and confidence in institutions (that extends a classical model with maximization of expected utility), then we transform it in a model on the taxpayer's expectations (using stochastic variables and processes), finally we extend it to a stochastic control model with (public and private) investments.

Tax evasion and confidence in institutions: expectations models / Sparta', GAETANO TARCISIO. - (2016 May).

Tax evasion and confidence in institutions: expectations models

SPARTA', GAETANO TARCISIO
2016

Abstract

The aim of this dissertation is the realization of mathematical models on tax evasion, more and more comprehensive and complex, from the (microeconomic) point of view of a taxpayer. In particular, we begin with a static model on tax evasion and confidence in institutions (that extends a classical model with maximization of expected utility), then we transform it in a model on the taxpayer's expectations (using stochastic variables and processes), finally we extend it to a stochastic control model with (public and private) investments.
File allegati a questo prodotto
File Dimensione Formato  
Tesi dottorato Spartà

accesso aperto

Tipologia: Tesi di dottorato
Licenza: Creative commons
Dimensione 1.02 MB
Formato Adobe PDF
1.02 MB Adobe PDF Visualizza/Apri PDF

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1013501
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact