Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2021
tax, and for tax authority anti-avoidance efforts, of tax avoidance of this type. In a model that allows for both demand … progressive taxation; (3) endogenous adjustments in the price of avoidance make supply less responsive to anti-avoidance activity … revenue. The findings suggest that new approaches to anti-avoidance, beyond legal enforcement, may be needed. …