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Wolfgang Eggert Steffen Minter Maximilian Stephan Handirk von Ungern‐Sternberg 《Scottish journal of political economy》2017,64(5):467-482
In a two‐period standard law‐enforcement model, individuals observe or break the law. In addition, individuals may offend accidentally. When sanctions are limited by individual wealth constraints, the government chooses appropriate sanctions for first and repeat offenders and the level of monitoring. We assume a welfare‐oriented government and derive subgame‐perfect equilibria for constant, increasing and decreasing sanctions depending on the individual wealth level. 相似文献
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International Tax and Public Finance - Thin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of... 相似文献