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Please use this identifier to cite or link to this item: https://hdl.handle.net/2440/58265
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dc.contributor.authorBayer, R.C.-
dc.contributor.authorCowell, F.-
dc.date.issued2009-
dc.identifier.citationJournal of Public Economics, 2009; 93(11-12):1131-1143-
dc.identifier.issn0047-2727-
dc.identifier.urihttp://hdl.handle.net/2440/58265-
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. 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.-
dc.description.statementofresponsibilityRalph Bayer and Frank Cowell-
dc.language.isoen-
dc.publisherElsevier Science SA-
dc.rightsCopyright © 2009 Elsevier B.V. All rights reserved.-
dc.source.urihttp://dx.doi.org/10.1016/j.jpubeco.2009.07.007-
dc.subjectTax compliance-
dc.subjectEvasion-
dc.subjectOligopoly-
dc.titleTax compliance and firms' strategic interdependence-
dc.typeJournal article-
dc.identifier.doi10.1016/j.jpubeco.2009.07.007-
pubs.publication-statusPublished-
dc.identifier.orcidBayer, R.C. [0000-0001-8066-2685]-
Appears in Collections:Aurora harvest 5
Economics publications

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