Tax compliance and firms' strategic interdependence

Ralph-C Bayer () and Frank Cowell ()

Journal of Public Economics, 2009, vol. 93, issue 11-12, 1131-1143

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.

Keywords: Tax; compliance; Evasion; Oligopoly (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (19)

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Related works:
Working Paper: Tax Compliance and Firms' Strategic Interdependence (2006)
Working Paper: Tax Compliance and Firms’ StrategicInterdependence (2006)
Working Paper: Tax compliance and firms' strategic interdependence (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:93:y:2009:i:11-12:p:1131-1143

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