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DARP Paper
Tax Compliance by Firms and Audit Policy

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

DARP Paper
Tax Compliance and Firms’ Strategic Interdependence

Ralph Bayer and Frank A Cowell

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

DARP Paper
Sticks and Carrots, (published in The Crisis in Tax Administration, Aaron, H. J. and Slemrod, J. (eds.) The Brookings Institution, Washington DC, (2004) 230-275).

Frank A Cowell

The tax-payer-as-gambler (TAG) model of tax non-compliance is the classic vehicle for providing some simple insights. Under fairly general conditions this model supports the following four propositions: (1) if the rate o...Read more...

March 2003