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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References listed on IDEAS
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- Kimberley A. Scharf, 2001.
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- 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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