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Tax evasion, audits with memory, and portfolio choice
In this study, we consider the memory property of tax audits to investigate the tax evasion problem from the perspective of portfolio choice. We explore the implications of the memory property for tax evasion, consumption, and asset allocation. Assuming that tax audits and jumps in the risky asset b...
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| Publicado en: | International Review of Economics & Finance |
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| Main Authors: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Elsevier Inc.
2021
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| Assuntos: | |
| Acceso en liña: | https://ncbi.nlm.nih.gov/pmc/articles/PMC7571467/ https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.iref.2020.10.010 |
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