{"id":18853,"date":"2019-01-15T11:54:01","date_gmt":"2019-01-15T10:54:01","guid":{"rendered":"https:\/\/www.criep.eu\/?p=18853"},"modified":"2022-06-17T10:38:48","modified_gmt":"2022-06-17T08:38:48","slug":"bernasconi-m-levaggi-r-menoncin-f-2019-dynamic-tax-evasion-with-habit-formation-in-consumption-scandinavian-journal-of-economics-vol-n-d-issn-0347-0520-articolo-su-rivista","status":"publish","type":"post","link":"https:\/\/www.criep.eu\/en\/bernasconi-m-levaggi-r-menoncin-f-2019-dynamic-tax-evasion-with-habit-formation-in-consumption-scandinavian-journal-of-economics-vol-n-d-issn-0347-0520-articolo-su-rivista\/","title":{"rendered":"Bernasconi M., Levaggi R., Menoncin F. (2019). Dynamic Tax Evasion with Habit Formation in Consumption. The Scandinavian Journal of Economics, 122(3), pp. 966-992."},"content":{"rendered":"\r\n<p><a href=\"https:\/\/www.criep.eu\/author\/mbernasconi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bernasconi M<\/a>., Levaggi R., Menoncin F. (2019).<\/p>\r\n<p><strong>Dynamic Tax Evasion with Habit Formation in Consumption<\/strong>. <a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/abs\/10.1111\/sjoe.12365\" target=\"_blank\" rel=\"noopener\">The Scandinavian Journal of Economics, 122(3), pp. 966-992<\/a>.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><strong>Abstract:<\/strong><\/p>\r\n<p>We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. We find that: (i) tax evaders reduce consumption in the early stages of habit accumulation and increase it over time; (ii) habit formation has a dampening effect on tax evasion; (iii) neglecting tax evasion may lead to habit overestimation; (iv) the effect of the tax rate on tax evasion is ambiguous; and (v) heavy fines are more efficient than frequent controls in reducing tax evasion.<\/p>\r\n<p>&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Bernasconi M., Levaggi R., Menoncin F. (2019). Dynamic Tax Evasion with Habit Formation in Consumption. The Scandinavian Journal of Economics, 122(3), pp. 966-992. &nbsp; Abstract:&hellip;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[1854,1855,1856,446],"coauthors":[125],"class_list":["post-18853","post","type-post","status-publish","format-standard","hentry","category-pubblicazioni","tag-fiscal-audit","tag-lifetime-decisions","tag-simulations","tag-tax-compliance","category-32","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"AbstractWe model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. 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N\/D (ISSN 0347-0520) (Articolo su rivista) | Criep\" \/>\n\t\t<meta property=\"og:description\" content=\"AbstractWe model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. 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N\/D (ISSN 0347-0520) (Articolo su rivista) | Criep","og:description":"AbstractWe model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. 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N\/D (ISSN 0347-0520) (Articolo su rivista) | Criep","twitter:description":"AbstractWe model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. We find that: (i) tax evaders reduce consumption in the early stages of habit accumulation and increase it over time; (ii) habit formation has a dampening effect on tax evasion; (iii) neglecting tax evasion may lead to habit overestimation; (iv) the effect of the tax rate on tax evasion is ambiguous; and (v) heavy fines are more efficient than frequent controls in reducing tax evasion."},"aioseo_meta_data":{"post_id":"18853","title":"Bernasconi M., Levaggi R., Menoncin F., (2019), Dynamic Tax Evasion with Habit Formation in Consumption, SCANDINAVIAN JOURNAL OF ECONOMICS, vol. 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