Beckmann, Klaus - In: Journal of Economics and Statistics (Jahrbuecher fuer … 221 (2001) 3, pp. 241-255
In the present paper, 1 analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore...
