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A NOTE ON THE TAXEVADING FIRM

GIDEON YANIV
National Tax Journal
Vol. 48, No. 1 (March, 1995), pp. 113-120
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/41789128
Page Count: 8
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
A NOTE ON THE TAXEVADING FIRM
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Abstract

This note develops a general model of tax evasion applicable to any form of evasion that might be practiced by the firm. It shows that the firm's activity level is always separable from the evasion decision, that a tax rate increase must always decrease the firm's statement deviation from the true value of its tax base (or of a magnitude deductible from its tax base), and that the amount of tax evaded can never increase; at most, when the firm acts as a withholding agent, it will remain unchanged. The results are applied to the case of payroll tax evasion.

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