BECK, THORSTEN; LIN, CHEN; MA, YUE - In: Journal of Finance 69 (2014) 2, pp. 763-817
type="main" <title type="main">ABSTRACT</title> <p>Tax evasion is a widespread phenomenon across the globe and even an important factor in the ongoing sovereign debt crisis. We show that firms in countries with better credit information–sharing systems and higher branch penetration evade taxes to a lesser degree. This...</p>
