Bayer, R and Cowell, Frank (2006) Tax compliance and firms' strategic interdependence. . Suntory and Toyota International Centres for Economics and Related Disciplines, London, UK.
|
PDF
Download (380kB) | 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 |
| Divisions: | Economics STICERD Centre for Analysis of Social Exclusion |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| JEL classification: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General |
| Date Deposited: | 21 Aug 2007 |
| Last Modified: | 15 Sep 2023 23:05 |
| URI: | http://eprints.lse.ac.uk/id/eprint/2680 |
Actions (login required)
 |
View Item |
Download Statistics
Download Statistics