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 inefficient survivor and the efficient loser is termed by the author the †̃displacement loss from taxationâ€TM, and rivals in size the Harberger triangle loss from taxation

Biology · Business · Economics · Evasion (ethics · International economics · Monetary economics · Public economics · Tax Evasion · Corporate Taxation and Avoidance · Merger and Competition Analysis · Taxation and Compliance Studies