Bayer, Ralph and Cowell, Frank (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. |
| Library of Congress subject classification: | H Social Sciences > HB Economic Theory |
| Journal of Economic Literature Classification System: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation |
| Sets: | Departments > Economics Research centres and groups > Centre for Analysis of Social Exclusion (CASE) Collections > Economists Online |
| Date Deposited: | 03 May 2011 10:41 |
| URL: | http://eprints.lse.ac.uk/35804/ |
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