Central management and control is the best test for determining corporate residency, because it is most likely to reflect economic reality of a corporate entity. The place where decisions are made that affect the core of the business, not where incorporation exists ought to be the most important...

Theory and recent empirical literature suggest that social and professional connections may influence corporate policy. However, inference may be biased by the possibility that firms who share peers also share unobserved characteristics that are correlated with observed policy. Using a novel...

In 2008 and 2014, the South African Revenue Service (SARS) did snapshot synchronizations of its business tax registry with the country's commercial register in an attempt to identify firms that are non-compliant with their obligation to register with SARS for business tax purposes. We analyse...

This paper models corporate tax evasion as a game among three players: tax authorities, shareholders and the manager in order to understand the behavior of corporate tax evasion (CTE), its causes and the possible mechanisms that can alleviate it. For this purpose, a three-level programming is...

We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability of tax evasion, we find that state-owned enterprises (SOEs) are more likely to evade taxes and less likely to be detected than non-SOEs. After being caught for tax evasion, SOEs...