Bayer, Ralph and Cowell, Frank 
ORCID: 0000-0002-3778-2152
(2009)
Tax compliance and firms' strategic interdependence.
Journal of Public Economics, 93 (11-12).
pp. 1131-1143.
ISSN 0047-2727
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 interdependence of firms. 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 firms in both dimensions.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.elsevier.com/wps/find/journaldescriptio... |
| Additional Information: | © 2009 Elsevier B.V. |
| Divisions: | Economics Centre for Analysis of Social Exclusion |
| Subjects: | H Social Sciences > HB Economic Theory |
| JEL classification: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation |
| Date Deposited: | 03 May 2011 10:41 |
| Last Modified: | 11 Sep 2025 07:40 |
| URI: | http://eprints.lse.ac.uk/id/eprint/35804 |
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