Tax Enforcement Problems
研究政府如何设定所得税税率和检查函数，发现对大量惩罚函数而言，诚实意味着累退性，即诚实纳税人实际税负更高。
We study an income tax enforcement problem using a principal‐agent model where the government sets the tax and inspection functions. These are announced to the agents and there is no commitment problem. The penalty function for dishonest taxpayers is given exogenously and satisfies certain social norms. We prove that, for a large family of penalty functions, this policy is such that honesty implies regressiveness. This result does not depend on the fact that agents know the true probability of inspection.