Tax evasion and firm survival in competitive markets

Filip Palda

Tax Evasion and Firm Survival in Competitive Markets illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author the "displacement loss from taxation", and rivals in size the Harberger triangle loss from taxation

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Year of publication:	2001
Authors:	Palda, K. Filip
Institutions:	Edward Elgar Publishing (contributor)
Publisher:	Cheltenham, U.K : Edward Elgar
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Steuerstrafrecht \| Criminal tax law \| Produktionskosten \| Production costs \| Soziale Kosten \| Social costs \| Theorie \| Theory \| Steuerpolitik \| Unternehmen \| Standortplanung
Description of contents:	Table of Contents [external.dandelon.com]

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Extent:	1 Online-Ressource (vii, 136 p) ill
Series:	Edward Elgar E-Book Archive
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical reference and indexes
ISBN:	978-1-84376-298-0 ; 1-84064-413-3 ; 9781840644135 (hardback)
Other identifiers:	10.4337/9781843762980 [DOI]
Classification:	Betriebswirtschaftliche Steuerlehre, Betriebliches Prüfungswesen
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011851115