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Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung

Listed author(s):
  • Beckmann Klaus

    ()

    (Universität Passau, Lehrstuhl für Finanzwissenschaft, Innstr. 27, D-94032 Passau)

In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore three variants of the basic tax competition cum evasion game.

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Article provided by De Gruyter in its journal Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik).

Volume (Year): 221 (2001)
Issue (Month): 3 (June)
Pages: 241-255

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Handle: RePEc:jns:jbstat:v:221:y:2001:i:3:p:241-255
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References listed on IDEAS
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  1. Kimberley A. Scharf, 2001. "International capital tax evasion and the foreign tax credit puzzle," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 465-480, May.
  2. Dan Usher, 1986. "Tax Evasion and the Marginal Cost of Public Funds," Working Papers 637, Queen's University, Department of Economics.
  3. Cowell, F A, 1990. "Tax Sheltering and the Cost of Evasion," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 231-243, January.
  4. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
  5. repec:ntj:journl:v:47:y:1994:i:no._4:p:825-36 is not listed on IDEAS
  6. Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 275-293, May.
  7. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 47(4), pages 825-836, December.
  8. Jeremy Edwards & Michael Keen, 1994. "Tax competition and Leviathon," IFS Working Papers W94/07, Institute for Fiscal Studies.
  9. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
  10. 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.
  11. Cremer, Helmuth & Gahvari, Firouz, 2000. "Tax evasion, fiscal competition and economic integration," European Economic Review, Elsevier, vol. 44(9), pages 1633-1657, October.
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