Tax evasion by tax deferment: Sham litigation with an informal credit market

被引：4

作者：

Marjit, Sugata ^{[1
,2
,3
,4
]}

Mishra, Suryaprakash ^{[5
]}

Mitra, Sandip ^{[6
]}

机构：

[1] Indian Inst Foreign Trade, Kolkata, India

[2] Ctr Training & Res Publ Finance & Policy CSSSC, Kolkata, W Bengal, India

[3] CES Ifo, Munich, Germany

[4] GEP, Nottingham, England

[5] Natl Law Univ, Delhi, India

[6] Indian Stat Inst, Kolkata, India

来源：

EUROPEAN JOURNAL OF POLITICAL ECONOMY | 2021年 / 69卷

关键词：

Delayed tax payment; Tax evasion; Sham litigation; Informal credit market;

D O I：

10.1016/j.ejpoleco.2021.102008

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We show theoretically how tax evasion is facilitated by informal credit market through tax deferment. Our model is empirically based. Using sham litigation, tax evaders earn a higher rate of return than the stipulated penalty rate for tax evasion while the government loses tax revenue. We propose an upfront part-payment of the disputed amount of tax as a solution to the form of tax evasion we describe.

引用

页数：5

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