Profit Tax Evasion Under Oligopoly With Endogenous Market Structure

Article OPEN
Goerke, Laszlo; Runkel, Marco;
(2006)
  • Journal: National Tax Journal,volume 59,issue 4 December,pages851-57
  • Subject:
    mesheuropmc: health care economics and organizations

This note investigates the impact of profit tax evasion on firms' output decisions in a Cournot oligopoly setting in which the market structure is determined endogenously. It is shown that tax evasion intensifies market entry and raises aggregate output, while productio... View more
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