Lipatov, Vilen - Volkswirtschaftliche Fakultät, … - 2006
We consider corporate tax evasion as a decision affecting business partners. There are costs of uncoordinated tax … reports, both in terms of catching inspectors' attention and running accounts. If these costs are small, there exist a unique … miscoordination costs enhance non-compliance if and only if more than 50% of the firms are cheating. This provides one rationale for …
