This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance … programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences … exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor …

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as … immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax … problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state …

Oligopoly behaviour by domestic firms faced with foreign competition in a small open economy is examined in the context … identify market power, distinguishing two models of oligopoly, namely, Cournot and Bertrand conjectural variations. This leads …