This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level...

type="main" <title type="main">Summary</title> <p>The recent downfall of autocracies worldwide, most notably in the Middle East, raises the question: Do the new, more democratic regimes hold a promise of creating a better economic and business environment? To answer this question, I analyze a new large-scale firm-level...</p>