Skip to main content
Author: Ralph Bayer
2 results found.
Search again
Return to Latest Publications
Ralph Bayer and Frank A Cowell
Firms are usually better informed than tax authorities about market conditions and the potential profits of competitors. They may try to exploit this situation by underreporting their own taxable profits. The tax authori...Read more...
September 2010
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategi...Read more...
February 2006