Tax Compliance and Firms' Strategic Interdependence
نویسندگان
چکیده
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of rms. We examine the impact of alternative audit rules on receipts from a tax on pro ts in the context of strategic interdependence of rms. In the market rms may compete in terms of either output or price. The enforcement policy can have an e ect on rms' 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 rms in both dimensions.
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