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Corporate Tax Evasion and Extortionist Governments

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Author Info
Ralph-C Bayer () (School of Economics, University of Adelaide)
Julia Kupzowa

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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/econwp06-08.pdf
File Format: application/pdf
File Function: First version, April 2006
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Publisher Info
Paper provided by University of Adelaide, School of Economics in its series Working Papers with number 2006-08.

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

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Postal: Adelaide SA 5005
Phone: (618) 8303 5540
Web page: http://www.economics.adelaide.edu.au/
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Related research
Keywords: Tax Evasion; Extortion; Corporate Taxation.;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Marrelli, Massimo, 1984. "On indirect tax evasion," Journal of Public Economics, Elsevier, vol. 25(1-2), pages 181-196, November. [Downloadable!] (restricted)
  2. Ralph Bayer & Frank A Cowell, 2006. "Tax Compliance and Firms’ StrategicInterdependence," STICERD - Distributional Analysis Research Programme Papers 81, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
    Other versions:
  3. Marrelli, M. & Martina, R., 1988. "Tax evasion and strategic behaviour of the firms," Journal of Public Economics, Elsevier, vol. 37(1), pages 55-69, October. [Downloadable!] (restricted)
  4. Hindriks, J. & Keen, M. & Muthoo, A., 1996. "Corruption, Extortion and Evasion," Papers 179, Notre-Dame de la Paix, Sciences Economiques et Sociales.
    Other versions:
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