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Keyword: tax evasion;

5 results found.

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

Anti-evasion auditing policy in the presence of common income shocks

Miguel Sanchez

When fairly homogeneous taxpayers are affected by common income shocks, a tax agency’s optimal auditing strategy consists of auditing a low-income declarer with a probability that (weakly) increases with the other taxpay...Read more...

February 2006

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

DARP Paper

Inequality in Greece: An Analysis by Income Source

Christos Papatheodorou

This paper employs a decomposition analysis of inequality by income source to understand and explain particular aspects of income inequality in Greece. The results suggest that entrepreneurial income is the most signific...Read more...

July 1998