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Corporate Tax Evasion: the Case for Specialists

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  • Lipatov, Vilen

Abstract

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is very common, marginal changes in enforcement are not effective, so radical measures are needed for improving compliance. Fines on firms as opposed to specialist are more effective in facilitating such measures. When the evasion is modest, auditing and accounting costs as opposed to fines are more effective in curbing it.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14181.

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Date of creation: May 2005
Date of revision: Mar 2009
Handle: RePEc:pra:mprapa:14181

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Keywords: tax evasion; tax avoidance; sophisticated evasion;

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References

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  1. Tatiana Damjanovic & David Ulph, 2007. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Discussion Paper Series, Department of Economics 200712, Department of Economics, University of St. Andrews.
  2. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
  3. Schneider, Friedrich, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute for the Study of Labor (IZA).
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  7. Klepper, Steven & Mazur, Mark & Nagin, Daniel, 1991. "Expert Intermediaries and Legal Compliance: The Case of Tax Preparers," Journal of Law and Economics, University of Chicago Press, vol. 34(1), pages 205-29, April.
  8. Friedrich Schneider & Andreas Buehn & Claudio Montenegro, 2010. "New Estimates for the Shadow Economies all over the World," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 443-461.
  9. Keith J. Crocker & Joel Slemrod, 2004. "Corporate Tax Evasion with Agency Costs," NBER Working Papers 10690, National Bureau of Economic Research, Inc.
  10. Slemrod, Joel, 2004. "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association, vol. 57(4), pages 877-99, December.
  11. Kong-Pin & C.Y. Cyrus Chu, 2005. "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, vol. 36(1), pages 151-164, Spring.
  12. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
  13. Reinganum, Jennifer F & Wilde, Louis L, 1991. "Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners," Journal of Law, Economics and Organization, Oxford University Press, vol. 7(1), pages 163-81, Spring.
  14. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
  15. Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World," IMF Working Papers 00/26, International Monetary Fund.
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Cited by:
  1. Vilen Lipatov, 2014. "Compliance Dynamics Generated by Social Interaction Rules," CESifo Working Paper Series 4767, CESifo Group Munich.
  2. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
  3. Lipatov, Vilen, 2006. "Tax Evasion and Coordination," MPRA Paper 1251, University Library of Munich, Germany, revised Dec 2006.

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