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英文文献：Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing-找出谁是骗子-逃税与连续审计
英文文献作者：Ralph-C Bayer
英文文献摘要：
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have multiple potential income sources and are heterogeneous with respect to their evasion scruples. The tax authority - unable to commit to an audit strategy - observes a tax declaration and chooses its auditing efforts. We show that a tax inspector prefers to audit source by source until he finds evidence for evasion to conduct a full-scale audit thereafter.
本文对审计竞争中的多项目道德风险进行了研究。虽然所提出的模型具有广泛的适用性，但我们选择逃税作为一个典型的应用。介绍了一种税务机关和纳税人共同参与侦查和隐瞒的逃税模型。纳税人有多种潜在的收入来源，他们的逃税顾忌也不相同。无法执行审计策略的税务机关会根据纳税申报单来选择审计工作。我们的研究表明，税务稽查员倾向于逐个来源进行审计，直到他发现逃税的证据，然后进行全面审计。
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