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Corporate Tax Evasion and Extortionist Governments

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  • Ralph-C Bayer

    ()
    (School of Economics, University of Adelaide)

  • Julia Kupzowa

    (Institute of Economics, University of Erlangen-Nuremberg)

Abstract

We present a simple model of corporate tax evasion allowing for potentially bad governments that abuse their fiscal powers to extort monies from firms. Our model shows that the potential existence of extortionist governments provides incentives for corporate tax evasion and increases enforcement costs.

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File URL: http://www.economics.adelaide.edu.au/research/papers/doc/wp2006-08.pdf
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Bibliographic Info

Paper provided by University of Adelaide, School of Economics in its series School of Economics Working Papers with number 2006-08.

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Date of creation: 2006
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Handle: RePEc:adl:wpaper:2006-08

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Keywords: tax evasion; extortion; corporate taxation;

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