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.
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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)
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