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Corporate Tax Evasion and Extortionist Governments

Author

Listed:
  • Ralph-C Bayer

    (School of Economics, University of Adelaide)

  • Julia Kupzowa

    (Institute of Economics, University of Erlangen-Nuremberg)

Abstract

We present a simple model of corporate tax evasion allowing for potentially bad governments that abuse their fiscal powers to extort monies from firms. Our model shows that the potential existence of extortionist governments provides incentives for corporate tax evasion and increases enforcement costs.

Suggested Citation

  • Ralph-C Bayer & Julia Kupzowa, 2006. "Corporate Tax Evasion and Extortionist Governments," School of Economics and Public Policy Working Papers 2006-08, University of Adelaide, School of Economics and Public Policy.
    • Handle: RePEc:adl:wpaper:2006-08
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    File URL: https://media.adelaide.edu.au/economics/papers/doc/wp2006-08.pdf
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    More about this item

    Keywords

    tax evasion; extortion; corporate taxation;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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