Corporate Tax Evasion: the Case for Specialists
نویسندگان
چکیده
Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is very common, marginal changes in enforcement are not e¤ective, so radical measures are needed for improving compliance. Fines on rms as opposed to specialists are more e¤ective in facilitating such measures. When the evasion is modest, auditing and accounting costs as opposed to nes are more e¤ective in curbing it. JEL Classi cation: H26, H32
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