Tax evasion and firm survival in competitive markets

• 作者: Palda, K. Filip.
• 出版: Cheltenham, U.K. ;Northampton, Mass. : Edward Elgar ©2001.
• 稽核項: 1 online resource (vii, 136 pages) :illustrations.
• 標題: Taxation. , Electronic books. , Planification fiscale. , Entreprises , TaxationCorporate. , BUSINESS & ECONOMICS Taxation -- Corporate. , Entreprises Impôts. , Corporations Taxation. , Business enterprises Taxation. , Business enterprises , Tax evasion. , Tax planning. , Sociétés , Sociétés Impôts. , Corporations , Impôts. , BUSINESS & ECONOMICS , Fraude fiscale.
• ISBN: 1843762986 , 9781843762980
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• 附註: Includes bibliographical references (pages 127-131) and indexes. Introduction -- Tax evasion -- Are subsidies evaded taxes? -- Tax evasion analysis extended to regulation evasion: the case of the minimum wage -- Tax evasion, regulation evasion and rent-seeking -- Conclusion.
• 摘要: Measuring tax evasion and the size of the underground economy is a growing industry among researchers. However, Filip Palda argues that deadweight losses from tax evasion are a social loss that have been largely ignored. "Tax Evasion and Firm Survival in Competitive Markets" illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author as the "displacem.
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