Most analyses of tax evasion examine individual behavior, not firm behavior, given obvious
and recognized data issues. We use data from the Business Environment and Enterprise …

Why do firms evade taxes? We tackle this question by studying firms in the formal sector
operating in countries with different institutional backgrounds, and comparing the incentives …

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model
in which the firm determines economic activity and the under-declaration of the tax base to …

This paper uses the Business Environment and Enterprise Performance Survey data for the
years 1999, 2002 and 2005 to investigate business tax evasion in 24 transition economies …

Tax compliance Page 1 Electronic copy available at: http://ssrn.com/abstract=1271168 1
Tax compliance Encyclopedia of Law and Economics Luigi Alberto Franzoni, University of …

This paper addresses tax loopholes that allow firms to exploit borderline cases between
legal tax avoidance and illegal tax evasion. In general, tax loopholes are detrimental to a …

This paper explores the relationship between the intensity of product market competition and
firms' incentives to resort to illegal means to lower their production costs. To this end, our …

If an additional competitor reduces output per firm in a homogenous Cournot oligopoly,
market entry will be excessive. Taxes can correct the so-called business stealing externality …

We analyze the impact of tax policy on the market entry of firms in the presence of corruption
and tax evasion. In a world with corruption, firms must bribe corrupt officials to enter the …

This paper examines the consequences of an increase in the expected fine for non-
compliance with an environmental design standard for an industry with Cournot competition …