Construct · 1 fields · 1 citations

Allingham-Sandmo model: a standalone construct

One name. One construct. A landmark on the map.

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Taxation

a model where taxpayers choose how much income to declare by weighing tax savings against audit probability and penalties.

In taxation, Allingham-Sandmo model refers to a model where taxpayers choose how much income to declare by weighing tax savings against audit probability and penalties. This meaning comes from Allingham (1972) in Journal of Public Economics.[1]

Unit
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Nearby constructs

tax evasion2 fields · 2 citationsjingle · one word, two constructs audit1 fields · 2 citationsanchor · a standalone construct model3 fields · 3 citationsjingle · one word, three constructs

References

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2

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