| 題名: | Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior |
| 作者: | Sang-Ho Lee |
| 關鍵字: | tax evasion|strategic expenditure|optimal profit taxation |
| 期刊名/會議名稱: | international journal of business and economics |
| 摘要: | This note reexamines the model of tax evasion of the monopolistic firm with profit taxes by incorporating the firm’s strategic behavior for tax avoidance. It is shown that under certain conditions, the monopolist’s decisions on output and expenditure are no longer separable from the evasion decision and there is a trade-off between production efficiency and cost efficiency. We then derive the optimal profit tax rate to investigate some properties_x000D_ of profit taxation. |
| ISSN: | issn16070704 |
| 日期: | 2006/04/01 |
| 分類: | Volume05,No.1 |
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