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Tax Evasion and Firm Survival in Competitive Markets (Hardcover)
Loot Price: R2,899
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Tax Evasion and Firm Survival in Competitive Markets (Hardcover)
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Measuring tax evasion and the size of the underground economy is a
growing industry among researchers. However, Filip Palda argues
that deadweight losses from tax evasion are a social loss that have
been largely neglected. 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. The book demonstrates
how Filip Palda's calculus for measuring displacement loss can be
extended to subsidies, minimum wages, and any other government
attempt to displace resources from one part of the economy to
another. Throughout, the book highlights the way in which taxation
has evolved to mitigate displacement losses and how policymakers
should be even more sensitive to the larger costs of the uneven
enforcement of taxes and regulations. This volume also contains
simple but powerful analytical tools for calculating economic
equilibrium in the presence of two inseparable characteristics of
the firm that determine its survival in the market: the ability to
produce efficiently and the ability to evade taxes and ignore
regulations. This highly innovative book will be of great interest
to public finance economists and policymakers concerned with fiscal
issues.
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