کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
883813 | 912353 | 2012 | 22 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: Corporate tax evasion: The case for specialists Corporate tax evasion: The case for specialists](/preview/png/883813.png)
We analyze the role of accounting specialists who help corporations evade/avoid taxes in a game of incomplete information played by a tax authority, corporate taxpayers, and an accounting specialist. In addition to a full equilibrium characterization, we establish that (i) marginal changes in enforcement are not effective when evasion/avoidance is pervasive; (ii) fines on firms as opposed to specialists are more effective in such situations; (iii) reducing auditing costs and increasing “creative accounting” costs are effective in curbing evasion when tax compliance is relatively high.
► Monopolistic tax specialist chooses either full cheating, or the separating equilibrium with an evasion level that is constant across incomes.
► Marginal changes in enforcement are not effective when evasion/avoidance is pervasive.
► Fines on firms are more effective in driving the economy away from complete evasion than are fines on the specialist.
► Reducing auditing costs and increasing “creative accounting” costs are effective in curbing evasion when tax compliance is high.
Journal: Journal of Economic Behavior & Organization - Volume 81, Issue 1, January 2012, Pages 185–206