Soldatos, Gerasimos T. - Volkswirtschaftliche Fakultät, … - 2014
Modifying the standard analytical apparatuses for direct and indirect tax evasion to incorporate forward indirect tax … shift in a monopolistically competitive environment, this paper maintains that indirect tax evasion would exceed for sure … direct tax evasion only under consumer risk neutrality and a tax policy zeroing the tax shift. Also, in the presence of tax …