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.
|
PDF
Download (371Kb) | Preview |
Abstract
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) |
|---|---|
| Official URL: | http://sticerd.lse.ac.uk/ |
| Additional Information: | © 2006 Ralph Bayer and Frank Cowell |
| 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) |
| Identification Number: | 81 |
| Date Deposited: | 21 Aug 2007 |
| URL: | http://eprints.lse.ac.uk/2680/ |
Actions (login required)
 |
Record administration - authorised staff only |
Download statistics
Download statistics