Tax evasion and firm survival in competitive markets 1. Introduction 2. Tax evasion 3. Are subsidies evaded taxes 4. Tax evasion analysis extended to regulation evasion : the case of the minimum wage 5. Tax evasion regulation evasion and rent seeking 6. Conclusion 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