Adelaide Research & Scholarship
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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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