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https://hdl.handle.net/2440/58265
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Type: | Journal article |
Title: | Tax compliance and firms' strategic interdependence |
Author: | Bayer, R.C. Cowell, F. |
Citation: | Journal of Public Economics, 2009; 93(11-12):1131-1143 |
Publisher: | Elsevier Science SA |
Issue Date: | 2009 |
ISSN: | 0047-2727 |
Statement of Responsibility: | Ralph Bayer and Frank Cowell |
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. © 2009 Elsevier B.V. All rights reserved. |
Keywords: | Tax compliance Evasion Oligopoly |
Rights: | Copyright © 2009 Elsevier B.V. All rights reserved. |
DOI: | 10.1016/j.jpubeco.2009.07.007 |
Published version: | http://dx.doi.org/10.1016/j.jpubeco.2009.07.007 |
Appears in Collections: | Aurora harvest 5 Economics publications |
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