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Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung

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  • Beckmann Klaus

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

Abstract

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.

Suggested Citation

  • Beckmann Klaus, 2001. "Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(3), pages 241-255, June.
    • Handle: RePEc:jns:jbstat:v:221:y:2001:i:3:p:241-255
    DOI: 10.1515/jbnst-2001-0302
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    References listed on IDEAS

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    8. 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 825-36, December.
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