Profit Tax Evasion under Oligopoly with Endogenous Market Structure
Profit Tax Evasion under Oligopoly with Endogenous Market Structure
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DOI：
10.17310/ntj.2006.4.06
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发表时间：
2006-12
影响因子：
1.7
通讯作者：
L. Goerke;M. Runkel
中科院分区：
文献类型：
--
作者：
L. Goerke;M. Runkel
本文研究了在古诺寡头垄断环境下，市场结构由内生决定的情况下，逃税行为对企业产出决策的影响。结果表明，逃税加剧了市场进入，提高了总产出，而两家在位企业的产量都有所下降。因此，逃税选择会影响活动决策，而可逃税的利润税会扭曲市场结果。
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 production of each incumbent firm decreases. Therefore, tax evasion choices affect activity decisions and an evadable profit tax distorts the market outcome.