Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung
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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Volume (Year): 221 (2001)
Issue (Month): 3 (June)
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- Cowell, F A, 1990. "Tax Sheltering and the Cost of Evasion," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 231-243, January.
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