Corporate Tax Evasion and Extortionist Governments

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.

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Year of publication:	2006
Authors:	Bayer, Ralph-C ; Kupzowa, Julia
Institutions:	School of Economics, University of Adelaide
Subject:	tax evasion \| extortion \| corporate taxation

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Extent:	application/pdf
Series:	School of Economics Working Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 2006-08
Classification:	H26 - Tax Evasion ; H11 - Structure, Scope, and Performance of Government ; D82 - Asymmetric and Private Information
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005593773