A strategic approach for the crime of tax evasion

Author:Bruno Chiarini, Elisabetta Marzano
Position:Department of Economics and Legal Studies, Universita degli Studi di Napoli Parthenope, Napoli, Italy

Purpose Crime games cannot be simply read with mixed strategies. These strategies are inconclusive of how the players act rationally. This is undeniably true for the crime of tax evasion, where dishonest taxpayers are rational agents, motivated by the comparison of payoffs, when considering the risk of non-compliance. The purpose of this paper is to illustrate that in the presence of a small “private disturbance” of the players’... (see full summary)

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