文章基本信息

标题：Tax Compliance and Firms’ Strategic Interdependence
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作者：Ralph Bayer, Frank A Cowell
期刊名称：International Studies Papers
出版年度：2006
卷号：2006
期号：feb
出版社：Suntory Toyota International Centres for Economics and Related Disciplines
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 inter-dependence 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.
关键词：Tax compliance, evasion, oligopoly