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Tax compliance and firms' strategic interdependence [electronic resource] / Ralph Bayer and Frank Co...

Tax compliance and firms' strategic interdependence [electronic resource] / Ralph Bayer and Frank Co...

https://devfeature-collection.sl.nsw.gov.au/record/74VvKyBlyA2Z

Tax compliance and firms' strategic interdependence [electronic resource] / Ralph Bayer and Frank Cowell.

About this item

Full title

Tax compliance and firms' strategic interdependence [electronic resource] / Ralph Bayer and Frank Cowell.

Author / Creator

Publisher

[Adelaide : School of Economics, University of Adelaide], 2006.

Date

2006.

Record Identifier

74VvKyBlyA2Z

MMS ID

991007952859702626

Language

English

Formats

Publication information

Publisher

[Adelaide : School of Economics, University of Adelaide], 2006.

Place of Publication

South Australia

Date Published

2006.

More information

Scope and Contents

Summary

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. In the market firms may compete in terms of either output or price. The enforcement policy can have...

Alternative Titles

Full title

Tax compliance and firms' strategic interdependence [electronic resource] / Ralph Bayer and Frank Cowell.

Authors, Artists and Contributors

Author / Creator

Notes

General note

Research paper / University of Adelaide. School of Economics ; no. 2006-09.

Title from title screen (viewed on Aug. 9, 2011)

"April 2006".

Includes bibliographical references (p. 22-23)

System details note

Mode of access: Internet via World Wide Web. Address as at 09/08/2011: http://www.economics.adelaide.edu.au/research/papers/

System requirements: Adobe Acrobat reader to access the document in PDF.

Contextual Information

Other version (online)

Identifiers

Primary Identifiers

Record Identifier

74VvKyBlyA2Z

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VvKyBlyA2Z

Other Identifiers

DDC

336.243

MMS ID

991007952859702626

How to access this item