1. Adelaide Research & Scholarship
  2. Schools and Disciplines
  3. School of Economics
  4. Economics publications
Please use this identifier to cite or link to this item: https://hdl.handle.net/2440/28344
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBayer, R.-
dc.contributor.authorCowell, F.-
dc.contributor.editorFreebairn, J.-
dc.contributor.editorGriffiths, B.-
dc.date.issued2005-
dc.identifier.citationProceedings of the Economic Society of Australia - 34th Conference of Economists, 2005 / Freebairn, J., Griffiths, B. (ed./s), pp.1-24-
dc.identifier.urihttp://hdl.handle.net/2440/28344-
dc.description.abstractWe 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. 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 firms in both dimensions.-
dc.description.urihttp://www.conferences.unimelb.edu.au/ace2005/program.htm-
dc.language.isoen-
dc.publisherThe University of Melbourne-
dc.relation.ispartofProceedings of the Economic Society of Australia - 34th Conference of Economists-
dc.source.urihttp://ideas.repec.org/p/adl/wpaper/2006-09.html-
dc.titleTax compliance and firms' strategic interdependence-
dc.typeConference paper-
dc.contributor.conferenceEconomic Society of Australia Conference of Economists (34th : 2005 : Melbourne, Vic.)-
dc.publisher.placeMelbourne, Australia-
pubs.publication-statusPublished-
dc.identifier.orcidBayer, R. [0000-0001-8066-2685]-
Appears in Collections:Aurora harvest 6
Economics publications

Files in This Item:
There are no files associated with this item.
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.