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Tax evasion and strategic behaviour of the firms

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  • Marrelli, M.
  • Martina, R.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 37 (1988)
Issue (Month): 1 (October)
Pages: 55-69

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Handle: RePEc:eee:pubeco:v:37:y:1988:i:1:p:55-69

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Web page: http://www.elsevier.com/locate/inca/505578

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Cited by:
  1. Kent Matthews & Jean Lloyd-Williams, 2001. "The VAT-Evading Firm and VAT Evasion: An Empirical Analysis," International Journal of the Economics of Business, Taylor and Francis Journals, vol. 8(1), pages 39-49.
  2. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
  3. Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series 1781, CESifo Group Munich.
  4. François Boldron & Claire Borsenberger & Helmuth Cremer & Philippe De Donder & Denis Joram & Bernard Roy, 2011. "Environmental Cost and Universal Service Obligations in the Postal Sector," Review of Network Economics, De Gruyter, vol. 10(3), pages 5.
  5. Martin Besfamille & Philippe De Donder & Jean Marie Lozachmeur, 2009. "Tax enforcement may decrease government revenue," Economics Bulletin, AccessEcon, vol. 29(4), pages 2665-2672.
  6. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
  7. Levin, Jörgen & Widell, Lars, 2007. "Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports," Working Papers 2007:8, Örebro University, School of Business.
  8. Laszlo Goerke & Marco Runkel, 2011. "Tax evasion and competition," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(5), pages 711-736, November.
  9. Partha Sengupta, 1998. "Tax evasion and intertemporal choice," Atlantic Economic Journal, International Atlantic Economic Society, vol. 26(4), pages 420-430, December.
  10. Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009. "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers 7108, C.E.P.R. Discussion Papers.
  11. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).
  12. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  13. Silvia Fedeli & F. Forte, 2012. "A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 42(2), pages 209-220, September.

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