Graduated penalty scheme

Baç, Mehmet and Bag, Parimal Kanti (2009) Graduated penalty scheme. International Review of Law and Economics, 29 (4). pp. 281-289. ISSN 0144-8188

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Official URL: http://dx.doi.org/10.1016/j.irle.2009.07.001

Abstract

Evaders of any dues such as local council tax, motor vehicle tax, tv license fees etc., if detected, can pay promptly the dues plus any fine or postpone, which usually means a larger fine, and potentially imprisonment if payments are not made in full. We provide a rationale for this graduated penalty scheme, based on criminal tracking costs. Although in conflict with the state's basic objective of deterring evasion, a graduated penalty scheme may emerge as an optimum balance between the dual objectives of deterrence and settlement delay minimization. The analysis also offers insights as to the types of citizens especially responsive to a graduated penalty scheme.

Item Type:	Article
Uncontrolled Keywords:	Evasion/crime; Fine default; Graduated penalty
Subjects:	H Social Sciences > HB Economic Theory K Law > K Law in general. Comparative and uniform law. Jurisprudence
ID Code:	13464
Deposited By:	Mehmet Baç
Deposited On:	09 Dec 2009 10:12
Last Modified:	25 May 2011 14:19

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Graduated penalty scheme. (deposited 10 Oct 2007 19:49)
- Graduated penalty scheme. (deposited 30 Jul 2009 09:18)
  - Graduated penalty scheme. (deposited 09 Dec 2009 10:12) [Currently Displayed]

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