Tax evasion and firm survival in competitive markets
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 a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficien...
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| Format: | eBook |
| Language: | English |
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Cheltenham, U.K
Edward Elgar
c2001
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| Online Access: | |
| Collection: | Edward Elgar eBook Archive - Collection details see MPG.ReNa |
| Summary: | 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 a 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 the "displacement loss from taxation", and rivals in size the Harberger triangle loss from taxation 1. Introduction -- 2. Tax evasion -- 3. Are subsidies evaded taxes? -- 4. Tax evasion analysis extended to regulation evasion : the case of the minimum wage -- 5. Tax evasion, regulation evasion and rent-seeking -- 6. Conclusion |
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| Physical Description: | vii, 136 p ill |
| ISBN: | 9781843762980 1840644133 9781840644135 |