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Tax Evasion and Competition
Goerke, Laszlo; Runkel, Marco - CESifo - 2007
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that …
Persistent link: https://www.econbiz.de/10005766233
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Bureaucratic Corruption and Profit Tax Evasion
Goerke, Laszlo - CESifo - 2006
Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing …
Persistent link: https://www.econbiz.de/10005196227
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Shipment Frequency of Exporters and Demand Uncertainty
Békés, Gabor; Fontagné, Lionel Gérard; Murakozy, Balazs - CESifo - 2014
Firms adjust to differences in market size and demand uncertainty by changing the frequency and size of their export … data we confirm that firms adjust on both margins for market size. In a stochastic setting, firms adjust to increased … uncertainty by reducing their sales and, for a given export volume, by reducing their number of shipments and increasing their …
Persistent link: https://www.econbiz.de/10010877733
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Behavioral Economics as Applied to Firms: A Primer
Armstrong, Mark; Huck, Steffen - CESifo - 2010
firm behaviour in markets. Topics discussed include the impact of imitative and satisficing behavior by firms, outcomes … preferences on the ability to collude, and the incentive for profit-maximizing firms to mimic irrational behavior. …
Persistent link: https://www.econbiz.de/10008572583
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Relative Consumption and Tax Evasion
Goerke, Laszlo - 2013
Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...
Persistent link: https://www.econbiz.de/10013087722
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Tax Evasion in a Cournot Oligopoly with Endogenous Entry
Goerke, Laszlo - 2017
the excessive entry prediction. Tax evasion raises the number of firms in market equilibrium and can alter their welfare …
Persistent link: https://www.econbiz.de/10012964693
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Bureaucratic Corruption and Profit Tax Evasion
Goerke, Laszlo - 2006
Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing …
Persistent link: https://www.econbiz.de/10012780466
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Payment Evasion
Buehler, Stefan - 2015
This paper models payment evasion as a source of profit by letting the firm choose the purchase price and the fine imposed on detected payment evaders. For a given price and fine, the consumers purchase, evade payment, or choose the outside option. We show that payment evasion leads to a form of...
Persistent link: https://www.econbiz.de/10013022501
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Distributional Implications of Joint Tax Evasion
Nygard, Odd E. - 2016
Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non-taxed lower-priced product. The distributional...
Persistent link: https://www.econbiz.de/10012988388
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Voluntary Disclosure Schemes for Offshore Tax Evasion : An Analysis
Gould, Matthew - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
Persistent link: https://www.econbiz.de/10012996861