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The Political Economy of the (Weak) Enforcement of Indirect Taxes

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  • MARTIN BESFAMILLE
  • PHILIPPE DONDER
  • JEAN-MARIE LOZACHMEUR

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  • Martin Besfamille & Philippe Donder & Jean-Marie Lozachmeur, 2013. "The Political Economy of the (Weak) Enforcement of Indirect Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(6), pages 856-883, December.
    • Handle: RePEc:bla:jpbect:v:15:y:2013:i:6:p:856-883
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    File URL: http://hdl.handle.net/10.1111/jpet.2013.15.issue-6
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    Cited by:

    1. Hakan İnal, 2015. "Voting over law enforcement: mission impossible," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 6(3), pages 349-360, August.
    2. Luciano Fanti & Domenico Buccella, 2022. "Indirect Taxation, Tax Evasion and Profts," Hacienda Pública Española / Review of Public Economics, IEF, vol. 242(3), pages 91-109, September.
    3. Laszlo Goerke, 2019. "Corporate social responsibility and tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 310-331, April.
    4. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
    5. Laszlo Goerke, 2017. "Tax evasion in a Cournot oligopoly with endogenous entry," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 754-779, September.
    6. Bin Wu & Xuefei Xu & Zhenzhong Feng, 2018. "Investment Promotion, Fiscal Competition and Economic Growth Sustainability," Sustainability, MDPI, vol. 10(1), pages 1-12, January.
    7. Damiani, Genaro Martín, 2024. "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," MPRA Paper 121779, University Library of Munich, Germany.

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