Graduated penalty scheme

Baç, Mehmet and Bag, Parimal Kanti (2009) Graduated penalty scheme. (Accepted/In Press)

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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
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

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