Corruption and firm tax evasion
Although corruption and tax evasion are distinct and separate problems, they can easily
become intertwined and reinforcing. A society that is more corrupt may enable more tax …
become intertwined and reinforcing. A society that is more corrupt may enable more tax …
Competition and corporate tax evasion: An institution-based view
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 …
operating in countries with different institutional backgrounds, and comparing the incentives …
Do environmental taxes corrupt governments?
In this study, we examine the effects of four environmental taxes (taxes on carbon, energy,
resources, and transport) on two indices of anti-corruption (the Control of Corruption Index …
resources, and transport) on two indices of anti-corruption (the Control of Corruption Index …
Government-enterprise collusion and land supply structure in Chinese cities
W Sun, Z Song, Y Xia - Cities, 2020 - Elsevier
Using micro land leasing data and detailed individual information of mayors in 285 Chinese
prefecture-level cities, we investigate the impacts of collusion between local government …
prefecture-level cities, we investigate the impacts of collusion between local government …
Corruption and firm tax evasion in transition economies: results from censored quantile instrumental variables estimation
JE Payne, JW Saunoris - Atlantic economic journal, 2020 - Springer
This study examines the relationship between firm-level tax evasion and corruption. The
literature has considered the corruption-firm tax evasion nexus to some extent, however, the …
literature has considered the corruption-firm tax evasion nexus to some extent, however, the …
Tax evasion by firms
L Goerke - 2021 - econstor.eu
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 …
in which the firm determines economic activity and the under-declaration of the tax base to …
Corruption and tax evasion
SH Akdede - Doğuş Üniversitesi Dergisi, 2006 - dergipark.org.tr
Corruption and tax evasion problems have been investigated separately before. Tax
evasion is also considered to be a corrupt behavior itself. However, in this paper, corruption …
evasion is also considered to be a corrupt behavior itself. However, in this paper, corruption …
Corruption and tax structure in American states
C Liu, JL Mikesell - The American Review of Public …, 2019 - journals.sagepub.com
We examine the extent to which public corruption influences the tax structure of American
states. After controlling for other tax structure influences, we find that states with greater …
states. After controlling for other tax structure influences, we find that states with greater …
[PDF][PDF] 司法制度, 工资激励与反腐败: 中国案例
万广华， 吴一平 - 经济学(季刊), 2012 - oss.aisixiang.com
摘要现有研究表明, 自20 世纪90 年代以来, 中国的腐败没有得到有效遏制, 其根本原因是什么?
中国目前实施的反腐败策略效果如何? 这些都是反腐败研究中必须关注的重要问题 …
中国目前实施的反腐败策略效果如何? 这些都是反腐败研究中必须关注的重要问题 …
Tax evasion and the business environment in Uganda
This paper examines the interaction between the different indicators of the business
environment and tax evasion. First, we develop a simple theoretical model linking tax …
environment and tax evasion. First, we develop a simple theoretical model linking tax …