Baç, Mehmet and Bag, Parimal Kanti (2009) Graduated penalty scheme. (Accepted/In Press)
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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 |
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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 |
Divisions: | Faculty of Arts and Social Sciences |
Depositing User: | Mehmet Baç |
Date Deposited: | 30 Jul 2009 09:18 |
Last Modified: | 26 Apr 2022 08:29 |
URI: | https://research.sabanciuniv.edu/id/eprint/11657 |
Available Versions of this Item
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Graduated penalty scheme. (deposited 10 Oct 2007 19:49)
- Graduated penalty scheme. (deposited 30 Jul 2009 09:18) [Currently Displayed]