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Tax compliance and firms' strategic interdependence

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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 strategic inter- dependence of firms. In the market firms may compete in terms of either output or price. The enforcement policy can have an effect on firms behaviour in two dimensions - their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a "double dividend" by manipulating firm in both dimensions.

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en

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application/pdf

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http://eprints.lse.ac.uk/2680/1/Tax_Compliance_and_Firms%E2%80%99_Strategic_Interdependence.pdf

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