Zero Sum Games
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Unfortunately I don't know of papers using game theory to study tax compliance. I would look at the Econlit or Jstor for papers in this issue, something useful may appear! To think about these problems the principal-agent "model" is a first approximation (see Mas Colell, Whinston and Green ch. 14). In this context, the following paper may be useful to analyze the relationship between "an IRS" and the taxpayers: Samurai Accountant: A Theory of Auditing and Plunder, by Border and Sobel, Review of Economic Studies; 54(4), October 1987.
Individual Income Tax Compliance Problems in Post-Soviet Russia is the topic of my seminar research paper. My professor wants me to use basic, seminal economic theory to try to understand WHY there are widespread tax compliance evasion [View full text and thread]
|04/01/2000 07:10 AM by Amy; Russian taxpayer compliance and Game Theory|