Tax compliance and firms' strategic interdependence

• 成果类型: Article
• 署名作者: Bayer, Ralph; Cowell, Frank
• 署名单位: University of Adelaide; University of London; London School Economics & Political Science
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2009.07.007
• 发表日期: 2009
• 页码: 1131-1143
• 关键词: tax compliance; evasion; oligopoly

摘要

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. (C) 2009 Elsevier B.V. All rights reserved.