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Tax Compliance and Firms' Strategic Interdependence

  • Ralph-C Bayer

    ()

    (School of Economics, University of Adelaide)

  • Frank Cowell

    (London School of Economics)

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. In the market firms may compete in terms of either output or price. The enforcement policy can have an effect on firms' behaviour in two dimensions - their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a "double dividend" by manipulating firms in both dimensions.

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File URL: http://www.economics.adelaide.edu.au/research/papers/doc/wp2006-09.pdf
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Paper provided by University of Adelaide, School of Economics in its series School of Economics Working Papers with number 2006-09.

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Date of creation: 2006
Date of revision:
Handle: RePEc:adl:wpaper:2006-09
Contact details of provider: Postal: Adelaide SA 5005
Phone: (618) 8303 5540
Web page: http://www.economics.adelaide.edu.au/

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  1. 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.
  2. Vives, Xavier, 2004. "Complementarities and Games: New Developments," CEPR Discussion Papers 4742, C.E.P.R. Discussion Papers.
  3. Xavier Vives, 2001. "Oligopoly Pricing: Old Ideas and New Tools," MIT Press Books, The MIT Press, edition 1, volume 1, number 026272040x, June.
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