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A Note on the Tax-Evading Firm

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  • Yaniv, Gideon

Abstract

Proposes a model of tax evasion that would apply to any tax (sales, profit, or payroll) evaded by a business. Includes an argument that a firm's level of business activity is separable from the decision to evade taxes.

Suggested Citation

  • Yaniv, Gideon, 1995. "A Note on the Tax-Evading Firm," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 113-120, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:113-20
    DOI: 10.1086/NTJ41789128
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    References listed on IDEAS

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    1. Andersen, Per, 1977. " Tax Evasion and Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 79(3), pages 375-383.
    2. Marrelli, Massimo, 1984. "On indirect tax evasion," Journal of Public Economics, Elsevier, vol. 25(1-2), pages 181-196, November.
    3. Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
    4. Yaniv, Gideon, 1988. "Withholding and non-withheld tax evasion," Journal of Public Economics, Elsevier, vol. 35(2), pages 183-204, March.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Laszlo Goerke, 2019. "Corporate social responsibility and tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 310-331, April.
    2. Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
    3. Katarina Ott, 1998. "Tax Administration Reform in Transition: The Case of Croatia," Occasional paper series 05, Institute of Public Finance.
    4. Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
    5. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute of Labor Economics (IZA).
    6. Eichhorn, Christoph, 2006. "Optimal Policies in the Presence of Tax Evasion," Munich Dissertations in Economics 5586, University of Munich, Department of Economics.
    7. Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
    8. Laszlo Goerke, 2017. "Tax evasion in a Cournot oligopoly with endogenous entry," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 754-779, September.
    9. Laszlo Goerke & Marco Runkel, 2011. "Tax evasion and competition," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(5), pages 711-736, November.
    10. Laszlo Goerke, 2021. "Tax Evasion by Firms," IAAEU Discussion Papers 202104, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    11. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
    12. גדעון יניב, 1995. "העלמת הכנסות והלבנת הכנסות: ניתוח תיאורטי (באנגלית)," Working Papers 347, National Insurance Institute of Israel.
    13. Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
    14. Lee, Kangoh, 1998. "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 333-38, June.
    15. Bogoroditskaya, N., 2021. "Tax evasion and R&D subsidy in a mixed market," Journal of the New Economic Association, New Economic Association, vol. 51(3), pages 30-49.
    16. Lee, Kangoh, 1998. "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 333-338, June.
    17. T. C. Michael Wu & C. C. Yang, 2011. "Monopolists' Profit Tax Evasion Revisited," Public Finance Review, , vol. 39(6), pages 831-840, November.
    18. 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.
    19. 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.
    20. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
    21. Florian Baumann & Tim Friehe, 2013. "Tax Evasion and Tacit Collusion," Public Finance Review, , vol. 41(5), pages 633-657, September.
    22. Paolo M. Panteghini, 2000. "Tax Evasion and Entrepreneurial Flexibility," Public Finance Review, , vol. 28(3), pages 199-209, May.

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