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Tax Compliance and Firms' Strategic Interdependence

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Author Info
Ralph-C Bayer () (School of Economics, University of Adelaide)
Frank Cowell

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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. In the market firms may compete in terms of either output or price. 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.

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File URL: http://www.economics.adelaide.edu.au/research/papers/doc/econwp06-09.pdf
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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 2006-09.

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Date of creation: May 2006
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Handle: RePEc:adl:wpaper:2006-09

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Web page: http://www.economics.adelaide.edu.au/
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Related research
Keywords: Tax compliance; evasion; oligopoly.;

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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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. Xavier Vives, 2001. "Oligopoly Pricing: Old Ideas and New Tools," MIT Press Books, The MIT Press, edition 1, volume 1, number 026272040x.
  2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  3. Xavier Vives, 2005. "Complementarities and Games: New Developments," Journal of Economic Literature, American Economic Association, vol. 43(2), pages 437-479, June. [Downloadable!] (restricted)
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Cited by:
(explanations, 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. 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. [Downloadable!] (restricted)
  2. Lipatov, Vilen, 2006. "Tax Evasion and Coordination," MPRA Paper 1251, University Library of Munich, Germany, revised Dec 2006. [Downloadable!]
  3. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Ralph-C Bayer & Julia Kupzowa, 2006. "Corporate Tax Evasion and Extortionist Governments," Working Papers 2006-08, University of Adelaide, School of Economics. [Downloadable!]
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This page was last updated on 2009-11-27.

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