Bayer, R and Cowell, Frank (2006) Tax compliance and firms' strategic interdependence. 81. Suntory and Toyota International Centres for Economics and Related Disciplines, London School of Economics and Political Science, London, UK.
Download (371Kb) | Preview
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic inter- dependence of firms. In the market firms may compete in terms of either output or price. The enforcement policy can have an effect on firms behaviour in two dimensions - their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a "double dividend" by manipulating firm in both dimensions.
|Item Type:||Monograph (Discussion Paper)|
|Additional Information:||© 2006 Ralph Bayer and Frank Cowell|
|Uncontrolled Keywords:||Tax compliance, evasion, oligopoly|
|Library of Congress subject classification:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Journal of Economic Literature Classification System:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
|Sets:||Collections > Economists Online
Departments > Economics
Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
Research centres and groups > Centre for Analysis of Social Exclusion (CASE)
|Date Deposited:||21 Aug 2007|
Actions (login required)
|Record administration - authorised staff only|