Chang, Wen-Ya; Lai, Ching-Chong; Chang, Juin-Jen - In: Public Finance Review 27 (1999) 3, pp. 371-381
This article applies the central feature of imperfect competition in the goods market to examine the validity of the Peacock and Shaw assertion that an increase in tax evasion will definitely lead to a higher domestic income and a lower level of total tax collections. The authors provide, for...